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Mauritania Salary Calculator 2026

Free Mauritania salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Mauritania (2026)

Educational model - not tax advice. Currency MRU (ouguiya). Employment income is taxed under the Impot sur les Traitements et Salaires (ITS), a monthly withholding at source; social cover is split between CNSS (pension, family, work injury) and CNAM (health).

Employee (Contrat de travail / salarie)

  • The ITS is a monthly withholding (retenue a la source) operated by the employer under CGI arts. 109-114. The statutory thresholds and the personal exemption are genuinely monthly, so the model computes ITS month by month and annualises the headline x12.
  • Employee social contributions on monthly gross: CNSS 1% (base capped at 15,000 MRU/month, i.e. a 180,000 MRU/year contribution ceiling) and CNAM 4% of total salary (no ceiling). Both are deductible before ITS.
  • ITS taxable base (monthly) = gross less employee CNSS less employee CNAM less the 6,000 MRU/month personal exemption (abattement, CGI art. 110 c), rounded down to the lower 10 MRU.
  • ITS marginal scale (CGI art. 114) on that monthly taxable amount: 15% on 0 to 9,000 MRU, 25% on 9,000 to 21,000 MRU, and 40% above 21,000 MRU. The DGI quick-computation formulas (15% bracket: base x 0.15; 25% bracket: base x 0.25 - 900; 40% bracket: base x 0.40 - 4,050) confirm the marginal scale and are reproduced exactly.
  • Employer cost on monthly gross: CNSS 13% and ONMT 2% (both on the base capped at 15,000 MRU/month) plus CNAM 5% of total salary (no ceiling). The employer CNSS rate is provisional (13% per CLEISS dated primary versus 15% reported by PwC); it does not affect the employee net.
  • Out of scope: benefits in kind (taxed at 40% of value above the 20%-of-cash threshold, CGI art. 113), the professional-expense indemnity exemption (up to 1,000 MRU/month, CGI art. 110 a-b), and non-resident specifics. The SMIG of 4,500 MRU/month is provisional (a 12% increase was proposed in 2026 but no decree has been published).

Sources: DGI Mauritania - Doctrine ITS (CGI arts. 109-114), PwC - Mauritania individual income tax, CLEISS - Les cotisations en Mauritanie.

Self-employed (travailleur independant / entreprise individuelle)

  • Small sole traders fall under the lump-sum / simplified regime (Regime Simplifie d'Imposition, RSI / forfait): a flat 3% of annual turnover (chiffre d'affaires), covering the minimum tax (IMF), industrial-and-commercial profit tax (BIC), non-commercial profit tax (BNC) and movable-capital income tax (IRCM). The 3% applies to turnover, not profit.
  • Self-employed persons pay CNAM health at 9% on total income (modelled here on net business profit, i.e. revenue minus deductible expenses). They are not covered for, and do not pay, the pension, work-accident or family-benefit branches.
  • Out of scope: the intermediary and normal (reel) regimes, where the tax is the higher of 30% of taxable profit or 2.5% of taxable revenue, with a minimum tax of 75,000 MRU (intermediary) or 125,000 MRU (normal); and the annual business-licence tax (patente, 10,000 to 500,000 MRU by turnover band).

Sources: PwC - Mauritania income determination (lump-sum, reel regimes, patente), CLEISS - Les cotisations en Mauritanie.