Mauritania's headline corporate income tax (CIT) rate is 25.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 16. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Both Mauritanian nationals and foreigners are taxed on Mauritanian-source income; non-Mauritanian nationals are also taxed on salary paid outside Mauritania for work actually performed within the country, confirmed via a specialist trade-portal source. Mauritanian companies are taxed on the territoriality principle, confirmed directly via PwC: companies carrying on a trade or business outside Mauritania are not taxed in Mauritania on those foreign profits, though profits from export sales of goods or services by a Mauritania-based company remain taxable in Mauritania. Both resident and non-resident companies are subject to corporate tax only on Mauritania-source activity - a fully territorial system that does not distinguish tax base by residence status, similar to the pattern found on Guinea's page this session.
No Controlled Foreign Company regime was identified in available sources this session. Given Mauritania's corporate tax system is already territorial for both resident and non-resident companies (see Residency above), the practical need for CFC-style worldwide-income attribution is structurally different than in a worldwide-taxation jurisdiction - though this is an inference from the surrounding system, not a direct primary-source confirmation of CFC rules' absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Mauritania residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Mauritania accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Confirmed directly via PwC: Mauritania has entered into double tax treaties with France, Senegal, and the states of the Arab Maghreb Union (Algeria, Libya, Morocco, and Tunisia) - six named partner countries in total. Under the France and Senegal treaties specifically, royalties and remuneration paid to a non-resident for services rendered in Mauritania are taxable in the beneficiary's state of residence rather than in Mauritania; permanent-establishment profits are taxable in the treaty country where the PE is located; and interest is generally taxable in the beneficiary's state of residence, subject to domestic source-state withholding where the source state's law provides for it.