Mauritania PAYE
Calculator 2025/26

Official DGI ITS formula with the monthly MRU 6,000 exemption, deductible worker CNSS, and employer-side social charges shown separately.

✦ Includes AI Advisor DGI (Direction Générale des Impôts) 2025/26 evidence CNSS · Income Tax MRU · Mauritania

Last verified: April 2026 · Source: DGI ITS doctrine note · CNSS declaration form

Also see: Mauritania VAT Calculator

2025/26 Key Facts: the first MRU 6,000 of monthly salary is exempt. DGI then taxes taxable remuneration after deductible worker CNSS at 15%, 25%, and 40% using the published ITS formulas. The official CNSS declaration form shows 1% worker contribution plus employer-side charges totaling about 15%.

Enter Your Details Mauritania Currency · MRU
SectorDetermines social security fund
Monthly Gross Salary MRU 500,000
MRU 50,000MRU 5,000,000
Or type exact monthly amountBefore any deductions
MRU
Active DeductionsToggle to include / exclude
CNSS (1%)
1% employee — tax-deductible

The DGI ITS doctrine exempts the first MRU 6,000 of monthly salary and allows mandatory worker CNSS to be deducted before tax. The official CNSS declaration form shows a 1% worker contribution plus employer-side charges that add about 15% to payroll cost.

Monthly Take-Home Pay
MRU 0
After ITS, CNSS & all deductions
Effective Tax Rate 0%
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DGI ITS 2025/26 Monthly Bands ▾
First MRU 6,000 salaryExempt each month
Taxable remuneration up to MRU 9,00015% of RI
MRU 9,001 – 21,00025% of RI minus MRU 900
Above MRU 21,00040% of RI minus MRU 4,050

RI means monthly taxable remuneration after deducting worker CNSS and the statutory MRU 6,000 exemption. This calculator rounds RI down to the nearest 10 MRU before applying the DGI formula.

CNSS Rates 2025 ▾
Employee CNSS1% of gross salary
Employer-side social chargesAbout 15% of gross salary

The official CNSS declaration form shows 1% worker contribution plus employer-side charges totaling about 15% of covered pay. Worker CNSS is deducted before ITS; employer-side charges are shown separately in employer cost.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Mauritania Code Général des Impôts. Verify with DGI Mauritania (dgi.gov.mr) or CNSS or a qualified Mauritanian tax advisor.
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Mauritania PAYE Tax Guide 2025/26

Mauritania's payroll income tax (ITS — Impôt sur les Traitements et Salaires) is administered by DGI (Direction Générale des Impôts). The official doctrine note exempts the first MRU 6,000 of monthly salary, then taxes the remaining taxable remuneration at 15%, 25%, and 40% using the published offset formulas. Employers withhold ITS monthly and remit it by the 15th of the following month.

Mauritania uses the ouguiya (MRU), introduced in 2018 as the "new ouguiya" replacing the old currency at 10:1. Unlike neighbouring Senegal and Mali which use XOF (WAEMU CFA franc), Mauritania is not a WAEMU member and MRU is independently managed. In practice, taxable remuneration is reduced by deductible worker CNSS and the monthly MRU 6,000 exemption before ITS is calculated.

The official CNSS declaration form shows a 1% worker contribution plus employer-side charges of about 15% once the 13% employer line and 2% occupational-medicine line are included. This calculator therefore deducts the worker contribution before ITS and shows employer-side charges separately in employer cost.

The ITS structure differs from many neighbouring payroll systems because the doctrine note combines a fixed monthly exemption with formula-based tax bands rather than a simple visible ladder. That makes the taxable-remuneration step especially important for accurate payroll estimates.

Mauritania Tax Bands

Monthly Income (MRU)ITS Rate
First MRU 6,000 salaryExempt
RI up to 9,00015%
RI 9,001 – 21,00025% less MRU 900
RI above 21,00040% less MRU 4,050

CNSS worker contribution: 1% of gross (deductible before ITS). Employer-side social charges shown here total about 15%. Currency: Mauritanian ouguiya (MRU).

Mauritania Tax FAQ

Common PAYE Questions

What are the Mauritania PAYE tax bands for 2025/26?

DGI exempts the first MRU 6,000 of monthly salary. The remaining taxable remuneration is then taxed at 15% up to MRU 9,000, 25% from MRU 9,001 to MRU 21,000, and 40% above MRU 21,000, using the published formulas 15% of RI, 25% of RI minus MRU 900, and 40% of RI minus MRU 4,050.

Is CNSS contribution deductible from ITS taxable income?

Yes. The DGI ITS doctrine allows mandatory worker social-security contributions to be deducted before tax is calculated. This page applies the worker CNSS contribution at 1% of pay, then subtracts the statutory MRU 6,000 monthly exemption before computing ITS.

What is ITS in Mauritania?

ITS (Impôt sur les Traitements et Salaires) is Mauritania's payroll income tax, administered by DGI (Direction Générale des Impôts). After the monthly MRU 6,000 exemption and deductible worker CNSS, the DGI doctrine applies 15%, 25%, and 40% formulas to the remaining taxable remuneration.

What currency does Mauritania use?

Mauritania uses the ouguiya (MRU). Following a 2018 currency reform, the "new ouguiya" (MRU) replaced the old ouguiya at 10:1. Unlike its WAEMU neighbours using XOF, Mauritania is not part of the franc zone and MRU floats on the open market.

What is the top ITS rate in Mauritania?

Mauritania's top ITS rate is 40%, applying once monthly taxable remuneration after deductions exceeds MRU 21,000. Effective rates are still lower because the worker CNSS deduction and the first MRU 6,000 of salary are removed before the formula is applied.

When must employers remit PAYE to DGI Mauritania?

ITS (PAYE) must be filed and paid to DGI by the 15th day of the following month. CNSS is remitted separately under its own timetable. Late payment attracts penalties under the Code Général des Impôts. Employers must file monthly returns even for nil-tax months.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-04-01

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Official source links

Law, regulation, or version

Last verified: April 2026 · Source: DGI ITS doctrine note · CNSS declaration form Also see: Mauritania VAT Calculator 2025/26 Key Facts: the first MRU 6,000 of monthly salary is exempt

Calculation methodology

The calculator annualizes salary where needed, applies modeled employee statutory deductions, runs taxable income through the country PAYE bands, and derives net pay from gross pay minus modeled PAYE and statutory deductions. Employer-cost lines are informational where the page exposes them.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Annual gross salary: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Annual gross salary entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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