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Mauritania Finance Law for 2024 Including Transfer Pricing and Other Changes

25 March 2024

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Approved Changes

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Mauritania

The Mauritania Ministry of Finance has published a copy of the Finance Law for 2024, which was approved at the end of December 2023. The main tax measures of the law include the following: Changes in the taxation of taxpayers engaged in land transport of persons or goods or the rental of vehicles, regardless of their tax regime, to include a 25% tax rate on net taxable profit or a 2% tax rate on taxable income, along with a reduction in the fixed tax rates for smaller transport vehicles (tricycles) with rates of MRU 600 to MRU 2,000 depending on...