Tax Map · Relocation rankings

Tax residency in Mauritania

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• 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

Long-stay residence is obtained through standard visas and residence cards tied to work or business activity, with no special investment, nomad, or easy passive-residence route for self-funded individuals.

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.

“Mauritanians are subject to tax on all personal income, including foreign-sourced income, while non-resident individuals are subject to income tax on the income attributable to their employment in Mauritania.” — Direction Générale des Impôts (via KPMG Mauritania Fiscal Guide summarising the General Tax Code)

Estimate — confirm against the linked sources. See methodology.