Mauritania take-home pay and income tax calculator 2026

Calculated with 2026 rules for a single, full-time employee whose salary is their only income.

Income tax rates in Mauritania 2026

The scale in the law is monthly: 15% up to 9,000 ouguiyas, 25% up to 21,000 and 40% above that, applied to pay after deducting social contributions and the exempt amount of 6,000 ouguiyas a month. The figures shown here are annual (x12).

Social insurance rates

Worked example

An employee earning 18,000 Mauritanian ouguiyas a month, 216,000 a year:

• The calculation does not include the compulsory health insurance (CNAM) contribution because we could not confirm its rate from an official text, so your actual net pay may be lower.
• Exempt allowances are not counted (such as family allowances, or allowances up to 1,000 ouguiyas a month other than housing and transport).

Key tax facts about Mauritania

Tax year

The calendar year, 1 January to 31 December 2026

Exempt amount

6,000 MRU a month of pay

Monthly tax scale

15% up to 9,000 MRU, 25% up to 21,000 and 40% above that

How tax is collected

Withheld at source on payment; the employer declares and pays it before the 15th of the following month

Tax residency

Anyone with a permanent home in Mauritania or whose centre of vital interests is there

Social security

1% from the employee and 15% from the employer, on pay up to 15,000 MRU a month (secondary source)

CNAM health insurance

Compulsory for private-sector employees; the rate is set by decree

VAT

16% (secondary source)

Corporate tax

25% of net profit or 2.5% of turnover, whichever is higher (secondary source)

Tax guide to Mauritania Living in Mauritania in figures Tax authority and filing deadline

Compare Mauritania with other countries

Official sources

Every figure in this calculator comes from these sources, last checked on 2 October 2026. The salary tax scale and the monthly exemption of 6,000 ouguiyas come from the text of the General Tax Code (2020 edition). We checked that the Finance Laws of 2025 and 2026 do not change them, and a recent PwC summary matches them, but we did not review the Finance Laws from 2021 to 2024. The 1% social security rate and its 15,000 ouguiya ceiling come from a secondary source. The CNAM health insurance contribution is compulsory, but its rate is set by a decree we could not find, so we did not deduct it. Your actual net pay may therefore be lower than the calculator shows. The exchange rate is worked out from the Bank of Algeria table.

1. General Tax Code (Law 2019-018), 2020 edition published on the tax administration website: articles 110, 113 and 114 Official source · checked 2 October 2026
2. Finance Law for 2026 (Ministry of Economy and Finance): its tax provisions do not change the tax on salaries and wages Official source · checked 2 October 2026
3. Finance Law for 2025: its tax provisions do not change the tax on salaries and wages Official source · checked 2 October 2026
4. PwC Worldwide Tax Summaries, Mauritania: the same scale and exemption (reviewed 7 August 2026) Secondary source used to cross-check · checked 2 October 2026
5. PwC Worldwide Tax Summaries, Mauritania: CNSS 1% for the employee and 15% for the employer, up to 15,000 ouguiyas a month Secondary source used to cross-check · checked 2 October 2026
6. PwC Worldwide Tax Summaries, Mauritania: VAT 16% and corporate tax 25% Secondary source used to cross-check · checked 2 October 2026
7. Law 2012-007 extending health insurance (CNAM) to the private sector: the contribution rate is set by decree Official source · checked 2 October 2026
8. Bank of Algeria: daily exchange rates (cross rate for the ouguiya) Secondary source used to cross-check · checked 2 October 2026

Results are estimates for information only. Your actual pay can differ with your contract, exemptions and family situation. How we calculate.