République Islamique de Mauritanie — IR, TVA, CNSS/CNAM, Droits d'Accise 2026
💰 IR Calculator (Impôt sur le Revenu Salarial)
Calculate annual employment income tax under Mauritania's progressive IR scale (Code Général des Impôts, Livre II). Top marginal rate: 35%. Tax-free threshold: 480,000 MRU/year. All amounts in Mauritanian Ouguiya (MRU).
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📌 Deductions & Reliefs:
CNSS/CNAM employee contributions (2%) are tax-deductible. A standard deduction for professional expenses applies. Mortgage interest on primary residence is deductible. Dependant allowances: 200,000 MRU per child (max 4 children), 100,000 MRU for spouse if single earner. The tax-free threshold of 480,000 MRU/year (40,000 MRU/month) means no IR on income below this level. Tax year: 1 Jan – 31 Dec.
📊 DGI Barème IR 2026
Progressive employment income tax scale for individuals resident in Mauritania, per the Code Général des Impôts (CGI) as administered by the Direction Générale des Impôts (DGI).
Lower Limit (MRU)
Upper Limit (MRU)
Fixed (MRU)
Rate %
0
480,000
0
0%
480,001
1,200,000
0
10%
1,200,001
2,400,000
72,000
15%
2,400,001
4,800,000
252,000
20%
4,800,001
8,400,000
732,000
25%
8,400,001
12,000,000
1,632,000
30%
12,000,001
Above
2,712,000
35%
📌 Formula:
Impôt = Montant Fixe + Taux × (Revenu Imposable − Limite Inférieure). The first 480,000 MRU of annual income is exempt from tax.
🏢 CNSS / CNAM Contribution Rates
Item
Employee
Employer
CNSS Retirement Pension
—
11.5%
CNAM Health Insurance
2%
7%
Work Injury (AT/MP)
—
1.5%
Family Allowances
—
4.5%
Total
2%
24.5%
📌 Note:
CNSS (Caisse Nationale de Sécurité Sociale) manages retirement pensions, work injury, and family benefits. CNAM (Caisse Nationale d'Assurance Maladie) manages health insurance. Both employee (2%) and employer contributions are tax-deductible for IR purposes.
🧾 TVA Calculator (Taxe sur la Valeur Ajoutée)
Standard rate: 16% (CGI, Livre IV). Reduced rates: 8% and 4% for specific goods. Zero-rated: exports, certain basic foodstuffs. Exempt: financial services, medical services, education.
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📌 TVA in Mauritania:
TVA is governed by the Code Général des Impôts (CGI, Livre IV). The standard rate of 16% applies to most goods and services. The reduced rate of 8% applies to certain essential goods, restaurant services, and hotel accommodation. The super-reduced rate of 4% applies to basic necessities including bread, rice, and certain pharmaceutical products. Zero-rated items include exported goods/services and unprocessed agricultural products. Exempt supplies include financial/insurance services, medical services, and educational services.
👥 CNSS / CNAM Calculator (Social Security)
Calculate mandatory social security contributions under the CNSS/CNAM system. Covers retirement pensions, health insurance, work injury compensation, and family allowances.
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📌 CNSS/CNAM Benefits:
The CNSS/CNAM system provides: retirement pension (after minimum 15 years of contributions, at age 55), invalidity benefit, survivor's pension (widow/widower and dependent children), funeral grant, health insurance coverage (CNAM), work injury / occupational disease compensation, and family allowances (allocations familiales). Both employee (2%) and employer contributions are tax-deductible for IR purposes.
🍺 Droits d'Accise Calculator (Excise Duty)
Mauritania excise duties under the CGI (Livre III). Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
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📌 Droits d'Accise in Mauritania:
Excise duties are governed by the CGI (Livre III) and administered by the DGI. Motor vehicle excise rates vary by engine capacity (10–30% of CIF value). Tobacco products attract both specific (per stick) and ad valorem (40%) excise. Petroleum products are subject to specific taxes plus additional levies. Sugar-sweetened beverages attract 10% ad valorem excise. TVA at 16% is applied on top of the excise-inclusive price.