Employer Tax Contributions

Tax Type	Rate	Base
Social Security (CNSS)	22% (employer contribution)	Employee's gross salary (up to ceiling for retirement)
Personal Income Tax (IRPP)	Progressive (0% to 40%)	Employee's monthly taxable income (employer withholds)
Vocational Training Tax (Apprenticeship Tax)	0.60%	All remuneration paid to employees

Filing & Compliance

• Monthly declarations and payments for IRPP and social security are generally due by the 15th of the month following the payroll period.
• Annual declaration summarizing all salaries paid and taxes/contributions withheld for each employee is required by the end of January of the following year.
• Employers must provide employees with certificates summarizing annual income and IRPP withheld by the end of January.

In Mauritania, employee tax deductions encompass various areas, including income tax, social security contributions, and other levies.

Income Tax (ITS)

Income Tax, or Impôt sur les Traitements et Salaires (ITS), is calculated on gross salary after deducting social security contributions (CNSS and CNAM). It follows a progressive tax system:

• Up to 9,000 MRU: 15%
• 9,001 to 21,000 MRU: 25%
• Above 21,000 MRU: 40%

Example: An employee earning 25,000 MRU monthly would have the following ITS calculation (simplified):

• First 9,000 MRU: 9,000 * 0.15 = 1,350 MRU
• Next 12,000 MRU: 12,000 * 0.25 = 3,000 MRU
• Remaining 4,000 MRU: 4,000 * 0.40 = 1,600 MRU
• Total ITS: 1,350 + 3,000 + 1,600 = 5,950 MRU

Social Security Contributions

Employees contribute 1% of their monthly salary to social security. This contribution is capped at a monthly base of 70,000 MRU.

Withholding Tax (WHT)

A 2.5% WHT applies to residents providing services in Mauritania. This is deducted by the service payer if the individual providing the service is subject to personal business income tax.

Other Deductions

Other potential deductions for Mauritanian employees could include pension contributions and life insurance premiums. Benefits in kind are generally not taxable unless they exceed 20% of the salary. More detailed information on specific deductions might be available from the Directorate General for Taxation.

Additional Information

The information provided here reflects the situation as of February 5, 2025, and is subject to change. Tax laws and regulations are complex and can be modified. It is advisable to consult with a tax advisor for the most current and personalized guidance. For official information and details on tax procedures and deadlines, refer to the Directorate General for Taxation in Mauritania. This overview is for informational purposes and does not constitute professional tax advice.