Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Mauritania
Africa
Lucky Nomads World Index
52.74 / 100
0.30
Global rank
#205
Corporate tax
25%
Personal tax
40%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.0 / 10
- Affordability Index8.0 / 10
- Entry Ease Index3.2 / 10
- Tax Freedom Index4.7 / 10
- WiFi Index6.0 / 10
- Admin Ease Index3.7 / 10
- Healthcare Index4.3 / 10
- City Comfort Index4.5 / 10
- WeatherComfort Index6.2 / 10
- Banking Index3.9 / 10
- GeoStability Index5.5 / 10
- Justice & Order Index4.1 / 10
- Quality of Life Index5.3 / 10
- Open Society Index4.1 / 10
- Flight Index2.1 / 10
- Environmental Quality Index4.1 / 10
- English Index2.6 / 10
- Wealth Protection Index6.7 / 10
- AI Access Index5.2 / 10
- Economic Openness Index5.2 / 10
- Market Depth Index5.0 / 10
- ClimateShield Index6.1 / 10
Country snapshot
- Capital
- Nouakchott
- Population (approx.)
- 4,700,000
- Area (km²)
- 1,030,700 km²
- Currency code (ISO 4217)
- MRU
- Currency name
- Mauritanian ouguiya
- Main airport IATA code
- NKC
- Airport name
- Nouakchott-Oumtounsy International Airport
General facts
- Minimum monthly cost
- From $924/month
- Main languages
- Arabic
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .mr
- Phone calling code
- +222
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 40%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide profits with no structural exemption for foreign-source income. No participation exemption, no patent box, no holding regime. Foreign profits and dividends fall within the standard taxable base unless a double tax treaty applies (limited network: France, Senegal, Maghreb Arab Union, United Arab Emirates). Permanent establishments abroad taxed under standard rules with foreign tax credit available.
Flat 25 percent headline rate under the General Tax Code (Law n°2019-018 of 29 April 2019). The Investment Code 2025 layers preferential regimes: Development Hubs Regime grants 15 percent in designated zones, Nouadhibou Free Zone applies 0 percent for years 1 to 7 then 7 percent until year 15. A minimum tax of 2 percent of revenue or may apply if higher.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Mauritanian tax residents subject to worldwide income taxation under the General Tax Code (Law n°2019-018). Unilateral relief allows foreign income to be exempted if the taxpayer proves it has been taxed in another jurisdiction. No HNWI regime, no non-dom relief, no impatriate scheme. Tax residence triggers on permanent home in Mauritania or principal professional activity in country.
Progressive PIT with three brackets levied from the first ouguiya of monthly earnings: 15 percent up to , 25 percent from to , 40 percent above . Sector-specific employees (journalists, airline staff, navigation agencies) are capped at 20 percent. Self-employed under the Personal Business Profit Tax (IBAPP) face 30 percent of profit or 3 percent lump-sum on declared turnover below .
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Basic Incentive Regime - Intermediate Category (Régime d Incitation de Base - Intermédiaire)
AvailableIntermediate tier of the Basic Incentive Regime under the new Investment Code (Law n°2025-06), applicable to investments between 30 million and 200…
Basic Incentive Regime - SME Category (Régime d Incitation de Base - PME)
AvailableSME-tier preferential regime under the new Investment Code (Law n°2025-06), applicable to investments between 2 million and 30 million MRU (Ouguiya)…
Structuring Investments Regime (Régime des Investissements Structurants)
AvailableLarge-scale strategic incentive regime under the new Investment Code (Law n°2025-06), applicable to investments exceeding 200 million MRU and…
Development Hubs Regime (Régime des Pôles de Développement)
AvailableGeographically targeted incentive regime under the new Investment Code (Law n°2025-06), applicable to approved companies established within…
Nouadhibou Free Zone Tax Regime
AvailableFree zone tax regime applicable to companies authorized by the Nouadhibou Free Zone Authority (Autorité de la Zone Franche de Nouadhibou) under Law…
You either qualify for Mauritania's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Mauritania. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Mauritania lists several residency and mobility routes across work (employer sponsored) and work (self sponsored). Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
2 programmes listed · 2 are marked available in our editorial review
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Mauritanian Work Permit and Residence Card (Permis de Travail et Carte de Séjour)
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Mauritanian Independent Activity Authorization and Residence Card (Autorisation d'Activité Indépendante)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Mauritania.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.0 / 10Competitive cost of living
- SafetyShield Index7.0 / 10Moderate safety environment
- Wealth Protection Index6.7 / 10Moderate wealth protection index
Weakest dimensions
- Flight Index2.1 / 10
- English Index2.6 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Mauritania with…
Mauritania
Solomon Islands
Cameroon
Libya
Guinea-Bissau
NigeriaSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Mauritania really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Mauritania lands, and opens the complete ranked shortlist across every scoring dimension.