Mauritania PAYE
Published ITS schedule

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

Private, on-device calculation Official sources checked 21 July 2026 CNSS · Income Tax MRU · Mauritania

Last verified: 21 July 2026 · Sources: Ministry of Finance CGI 2023 · CNSS declaration form published 2025

Also see: Mauritania VAT Calculator

Published rules: the first MRU 6,000 of monthly salary is exempt. ITS then applies to taxable remuneration after worker CNSS at 15%, 25%, and 40%. The CNSS form shows 1% worker, 13% employer CNSS, and 2% employer work medicine.

Enter Your Details Mauritania Currency · MRU
ScopeStandard salary case

This estimate models the published standard ITS schedule. It does not model the special 20% maximum that may apply to directly contracted press, airline, or air-navigation staff.

Monthly Gross Salary MRU 0
MRU 50,000MRU 5,000,000
Or type exact monthly amountBefore any deductions
MRU
Active DeductionsToggle to include / exclude
CNSS (1%)
MRU 15,000 base ceiling · tax-deductible

The CGI exempts MRU 6,000 monthly and deducts mandatory worker CNSS before ITS. Worker and employer contributions use the MRU 15,000 monthly CNSS base ceiling.

Monthly Take-Home Pay
MRU 0
After ITS, CNSS & all deductions
Effective Tax Rate 0%
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.

Employee CNSS1% · MRU 15,000 base ceiling
Employer CNSS + work medicine13% + 2% · same ceiling

The Ministry of Labour states the MRU 15,000 monthly CNSS ceiling. The CNSS form shows 1% worker, 13% employer CNSS and 2% work medicine.

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.
Mauritania PAYE Calculator
Mauritania PAYE Calculator
Tax & Finance
2.4K
Calculations
Sources
Linked
Free
Forever
Net Pay Calc Tax Bands PDF Export Local-first Deductions
Verified: Jul 2026
All Countries

Save this calculator

Bookmark Mauritania PAYE to your personal dashboard for quick access anytime.

Mauritania PAYE tax guide

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 published Mauritania PAYE tax bands?

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 2026-07-21

Mauritania - high risk - Codex Day 3 release gate

Official source links

Law, regulation, or version

Last verified: 21 July 2026 · Sources: Ministry of Finance CGI 2023 · CNSS declaration form published 2025 Also see: Mauritania VAT Calculator Published rules: the first MRU 6,000 of monthly salary is exempt

Calculation methodology

For a monthly salary, deduct employee CNSS at 1% on a base capped at MRU 15,000, subtract the MRU 6,000 salary exemption, round taxable remuneration down to MRU 10, then apply 15% through MRU 9,000, 25% from MRU 9,001 through MRU 21,000, and 40% above MRU 21,000. Employer cost adds 13% employer CNSS and 2% work medicine on the same capped base.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • The special 20% maximum for certain directly contracted press, airline, and air-navigation staff is not modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Monthly gross salary: MRU 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: Monthly gross salary: MRU 500,000 with employee CNSS enabled.
Expected: Employee CNSS is MRU 150, taxable remuneration is MRU 493,850, ITS is MRU 193,490, net pay is MRU 306,360, employer charges are MRU 2,250, and employer cost is MRU 502,250.
Why: Confirms the contribution ceiling, exemption, rounding, all three ITS bands, and employer-cost separation.

Input: Monthly gross salary: MRU 15,150 with employee CNSS disabled.
Expected: Taxable remuneration is MRU 9,150, ITS is MRU 1,387.50, and net pay is MRU 13,762.50.
Why: Confirms the optional employee deduction changes the tax base without changing the statutory band schedule.

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.

Report calculation error