Mauritania

{"ftc_utility":"medium","fbar_trigger_notes":"US expats working in Mauritania will typically hold local MRU-denominated bank accounts. If aggregate balances across all foreign accounts exceed $10,000 USD at any point in the calendar year, FBAR filing (FinCEN 114) is required. Mauritanian banks are not FATCA-compliant in the same way as major financial centers, so account documentation may be harder to obtain.","ftc_utility_reason":"Mauritania taxes residents on Mauritanian-source income at progressive rates up to 40%, which exceeds the US top marginal rate in many brackets. For earned income, FEIE is usually more valuable than FTC for most expats. FTC becomes useful where FEIE is exhausted or for passive income such as dividends or rental income taxed locally but not excludable under FEIE.","presence_day_count_notes":"Mauritania issues visas and residence permits through standard administrative channels. There is no automatic right of long-term residence for foreigners; expats typically require a work permit or residence card. The 330-day physical presence count is achievable but requires careful tracking given travel constraints and the State Dept Level 2 advisory. Days spent outside Mauritania for any reason count against the 330-day threshold.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0.4,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by a Mauritanian resident is subject to progressive income tax at rates up to 40%. Local Mauritanian pensions may benefit from specific deductions or reduced treatment under domestic rules, but foreign pensions receive no special exemption.","tax_rate":0.4,"locally_taxed":true},"social_security":{"notes":"No totalization agreement or income tax treaty exists between the US and Mauritania. US Social Security benefits received by a Mauritanian tax resident are treated as foreign-source income and potentially taxable at progressive rates. Enforcement is limited in practice.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No treaty exists to shield Roth distributions. Mauritanian tax law does not recognize the US Roth construct; distributions could be treated as income and taxed at progressive rates up to 40%, though in practice many US expats in Mauritania rely on FEIE or FTC rather than local exemption.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"There is no US-Mauritania income tax treaty. Distributions from US 401(k) or IRA accounts received by a Mauritanian tax resident would be treated as foreign-source pension or income and subject to Mauritanian progressive income tax at rates up to 40%. No treaty relief is available.","tax_rate":0.4,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.4,"notes":"Mauritania does not levy a separate capital gains tax. Gains realized by individuals are generally folded into ordinary income and taxed at progressive rates up to 40%.","details":{"tax_type":"Capital Gains Tax","country_name":"Mauritania","country_iso_code":"MRT","source_references":["PwC Tax Summaries - Mauritania","General Tax Code of Mauritania"],"last_verified_date":"2026-06-03","general_description":"No standalone capital gains tax exists in Mauritania. Capital gains are treated as ordinary income for both individuals and corporations and taxed under the applicable income or corporate tax schedule.","corporate_capital_gains":{"rate":0.25,"tax_treatment":"Taxed as ordinary corporate income at the standard corporate tax rate of 25%."},"individual_capital_gains":{"rate":0.4,"tax_treatment":"Taxed as ordinary income under the progressive individual income tax schedule; top marginal rate is 40%."}}}

{"notes":"Dividends paid by Mauritanian companies to residents and non-residents are subject to a withholding tax. The standard withholding rate on dividends is 10%. This withholding is generally the final tax for non-resident recipients.","rates":[{"rate":0.1,"type":"withholding","notes":"Standard withholding rate on dividends paid to both resident and non-resident shareholders; functions as a final tax for non-residents."}]}