Mauritania report

Country report
Mauritania
Contents
Executive summary
4
Resident individuals
6
Non-resident individuals
6
Tax withholding obligations on employment income for the
company
6
Individual tax personal obligations
6
Mauritanian social security
6
Expatriates
6
Mauritania Double Taxation relief
6
Net wealth tax
6
Statute of limitation
7
Country report – Mauritania 3
Executive summary
Tax residency
There is no specifics definition of residence for payroll tax purposes according to the Mauritanian law, in
general terms, an individual who is working in Mauritania would be subject to payroll tax in Mauritania.
Mauritania tax year coincides with the calendar year, going from 1st January to 31st December.
Tax residency certificate in Mauritania
Currently, the Mauritanian tax authorities do not deliver a Tax Residency Certificate. However, they can
provide a document in respect of an employee demonstrating that payroll tax was paid on his income in
Mauritania.
Tax implications for the employees
Mauritania operates a territorial tax system. Entities (both resident and non-resident) generally are
subject to corporate tax only on income generated from activities carried on in Mauritania.
The employer is required to make monthly and annual tax filings in respect of its employees. One monthly
wage withholding tax return is filed by the employer to report the total income, total tax withheld and total
number of employees for the given month.
Generally, no separate personal / individual tax filing is required for expatriate. The tax associated with
the salary and benefits received by an expatriate in respect of his/ her work in Mauritania should be
withheld and paid by the local employer.
Tax withholding obligations on employment income for the company
The local company is obligated to withhold on employees employment income at source. Additionally,
companies must submit monthly tax returns and remit the tax withheld to the Mauritanian Tax
Authorities.
General tax scale
Personal income tax is levied on salaries and related benefits and allowance paid by public and private
entities to the extent the work is carried out in Mauritania, regardless of whether the employer or
beneficiary is resident in Mauritania.
Tax rates for tax residents in Mauritania go up to 40% depending on the taxable income range as follows:
Taxable
Exceeds
MRO
0
90 000
210 000 +
Income
as
But does not Exceed
Rate
MRO
%
90 000
15%
210 000
25%
40%
Companies contracting with mining companies benefit from an exemption of 50% in respect of payroll
tax.
Social security
An employer is required to remit social security contributions in respect of an employee’s gross salary at
a rate of 15% (capped at a monthly base of MRO 70 000).
Country report – Mauritania 4
The employee’s contribution is 1% of the monthly salary (with a limit of the actual salary base of MRO
70,000).
Penalties
Country report – Mauritania 5
Resident individuals
Payroll tax is applicable for both Mauritania nationals, and non-Mauritanian nationals who have
Mauritania -sourced income. Additionally, non-Mauritanian nationals are subject to tax on the salary
paid outside of Mauritania in respect of the work performed in Mauritania. There is no residency test set
out under the Mauritanian tax legislation, an employee should be liabile to Mauritanian tax in respect of
the work performed in Mauritania.
Non-resident individuals
A non-tax resident individual will be taxed the income obtained from a Mauritania source.
Non Mauritanian nationals also are subject to tax on the salary paid outside of Mauritania in respect of
work performed in Mauritania.
Tax withholding obligations on employment income for the company
The employer is required to make monthly tax filings in respect of its employees(for both resident and
non-residence). One monthly wage withholding tax return is filed by the employer to report the total
income, total tax withheld and total number of employees for the given month and an annual tax
deduction schedule should be filed for the year before 15 February of the of the following year.
Individual tax personal obligations
There is no requirement to file personal income tax returns for employees in Mauritania. The tax is
typically withheld by the employer who remit it to the Mauritanian tax authorities.
The penalties are imposed on late filing and payment at 10% of the total amount payment when the delay
is less than 2 months and 25% of the total amount payable when the delay is more than 2 months.
Mauritanian social security
An employer is required to remit social security contributions in respect of an employee’s gross salary at
a rate of 15% (capped at a monthly base of MRO 70 000).
The employee’s contribution is 1% of the monthly salary (with a limit of the actual salary base of MRO
70,000).
Expatriates
There is no special tax regime for expatriates or any tax benefits applicable to expatriate taxpayers in
Mauritania.
Mauritania Double Taxation relief
Mauritania has signed an Agreement for the Avoidance of Double Taxation with the following countries:
Algeria, France, Kuwait, Qatar, Senegal, Sudan and Tunisia
Further, a multilateral treaty has been concluded with the Maghreb Union Countries and a Multi-lateral
tax treaty with Economic Community of West African.
Mauritania tax law excludes from the taxable base foreign source income which has been subject to tax
in a foreign country and which is not liable to Mauritanian tax.
Net wealth tax
There is not a wealth tax or net worth tax return in Mauritania.
Country report – Mauritania 6
Statute of limitation
The period of the statute of limitation in Mauritania is four years. During this period, the Mauritanian tax
authorities can review a taxpayer’s tax returns and make any amendments.
Country report – Mauritania 7
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