Mauritania

Paying Taxes in

Mauritania

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Minimum Corporate Tax 2 2.5% previous year turnover 44.2
Social Security Contributions 12 96 15.0% gross salaries 16.9
Corporate income tax 1 120 25.0% taxable profits 13.9 included in other taxes
Business tax 1 various rates previous year turnover 4.8
Tax on built property 1 14.0% building value 1.1
Payroll tax 1 0.6% gross salaries 0.7
Vehicle taxes 1 various rates 0.3
Tax on interest 0 withheld 10.0% interest income 0.3 included in other taxes
Tax on insurance contracts 4 10.0% insurance premium 0.2
Fuel tax 1 MRO 5.5 per liter fuel consumption 0.1
Stamp duty 1 various rates small amount
Value added tax (VAT) 12 480 14.0% value added not included
Totals: 37 696 68.3
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