Mauritania

Western Africa · MR · 43 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• no explicit statutory definition of individual tax residence in Mauritanian tax law; residents and non‑residents are primarily distinguished by whether they are Mauritanian nationals or foreign/non‑resident individuals for income tax on wages
• Mauritanian nationals are taxed on all personal income including foreign‑sourced income
• non‑resident individuals (generally foreign individuals) are taxed only on income attributable to their employment or activities in Mauritania

Mauritanian nationals remain taxable on worldwide personal income under domestic law, and there is no clear statutory residence-break test, so ceasing to be taxed like a resident typically requires loss of Mauritanian status or relying on a treaty tie‑breaker rather than simply spending fewer days in the country.

Source: Direction Générale des Impôts (via KPMG Mauritania Fiscal Guide summarising the General Tax Code)

Tax treaty network (43)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.