Mauritania capital gains tax calculator
Mauritania taxes gains through two flat charges: 10% IRCM on shares in Mauritanian companies and 10% IRF on property in Mauritania, where a holding abatement of 5% a year from the third year cuts the gain by up to half. Each sale is taxed on its own, and losses never offset.
Enter a share or property sale with its dates and prices, or import broker and exchange CSVs. On property the purchase and sale costs and any works count towards the gain; on shares the prices stated in the deed set it alone. The calculator works out each sale’s gain, the year of holding and the abatement on property, the deemed cost where a purchase price is unknown, and the tax to pay. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code Général des Impôts and the finance laws.
Current rules
The rates behind the number
The gains charges by year
| Tax year | Shares in Mauritanian companies (IRCM) | Property in Mauritania (IRF) | Property holding abatement | Foreign securities and crypto |
|---|---|---|---|---|
| 2021 | 10% of the gain | 10% of the gain | 5% a year from year 3, up to 50% | Not taxed |
| 2022 | 10% of the gain | 10% of the gain | 5% a year from year 3, up to 50% | Not taxed |
| 2023 | 10% of the gain | 10% of the gain | 5% a year from year 3, up to 50% | Not taxed |
| 2024 | 10% of the gain | 10% of the gain | 5% a year from year 3, up to 50% | Not taxed |
| 2025 | 10% of the gain | 10% of the gain | 5% a year from year 3, up to 50% | Not taxed |
| 2026 | 10% of the gain | 10% of the gain | 5% a year from year 3, up to 50% | Not taxed |
| 2027 | 10% of the gain | 10% of the gain | 5% a year from year 3, up to 50% | Not taxed |
Rules
| Rule | Value |
|---|---|
| Shares and parts sociales of companies subject to Mauritanian corporate tax, direct or indirect (article 120(7)) | 10% of the gain on the prices stated in the deed, with no fee adjustment (article 125(5)); 20% for a seller established in a privileged-tax state |
| Paying the IRCM | Declared and paid within 30 days of the sale (article 130) |
| Property in Mauritania, real rights, shares of real-estate-rich companies (article 100) | 10% of the gain, paid at registration of the deed (articles 105 and 107) |
| Holding abatement on property held more than two years (article 103(4)) | 5% of the gain for each year of holding from the third, up to 50% from year 12 |
| Property with no provable purchase price (article 103(5)) | Cost fixed at 75% of the sale value |
| Losses | Never offset against another sale, never carried forward |
| Registration duty on a property sale, paid by the buyer (articles 313 and 331) | 2% of the price, or of the cadastral value where higher |
| Registration duty on a transfer of shares in a Mauritanian company (article 318) | 2% of the price |
Questions
Mauritania capital gains questions
Does Mauritania have a capital gains tax?
Not as a single tax. Two schedular taxes of the Code Général des Impôts each tax a gain: the IRCM takes 10% of the gain on shares and parts sociales of companies subject to Mauritanian corporate tax, and the IRF takes 10% of the gain on property in Mauritania. Gains on foreign shares, funds and crypto made privately are not taxed.
How does the property holding abatement work?
A property sold more than two years after it was bought loses 5% of its gain for each year of holding from the third year: 5% in year 3, 10% in year 4, up to 50% from year 12. The 10% IRF applies to what is left. A sale on the second anniversary of the purchase is still in year 2 and gets no abatement; the day after, it is in year 3.
Can a loss reduce the tax on another sale?
No. Each sale is taxed on its own gain when it happens: the IRCM within 30 days of a share sale, the IRF when a property deed is registered. A loss owes nothing, and the Code has no rule for offsetting it against another gain or carrying it to a later year.
How are gains on Mauritanian shares taxed?
Mauritania has no single capital gains tax. An individual's gain on a direct or indirect disposal of shares or parts sociales in a company subject to Mauritanian corporate tax is a product taxed under the impôt sur le revenu des capitaux mobiliers (IRCM, article 120(7) of the Code Général des Impôts): the base is the sale price less the acquisition price stated in the deed, or the market value on the day of a free transfer (article 125(5)), and the rate is 10% (article 126). A disposal is any change of ownership for value or free, sale, exchange, contribution, gift or succession included. The DGI's doctrine reads that base on the prices of the deed with no adjustment for any fee or charge (doctrine IRCM paragraph 50: "sans majoration ou diminution pour quelque frais ou charge"), unlike the property base of articles 103(2) and 103(3), which nets the costs of each side. Sources: https://www.finances.gov.mr/sites/default/files/2026-01/Loi%20de%20Finances%20pour%20l%E2%80%99ann%C3%A9e%202026.pdf and https://impots.gov.mr/DGI/files/doctrine/Livre1-Titre5-IRCM-20191007.pdf
When is the IRCM paid, and who pays 20%?
The IRCM rate rises to 20% where the seller is established in a privileged-tax state within article 23 (article 126), subject to tax treaties. A resident seller declares and pays the tax within 30 days of the disposal at the tax office of their domicile; for a non-resident seller the buyer withholds it, and the buyer and the company are jointly liable for unpaid tax (article 130). Securities held on the balance sheet of a business subject to corporate tax or IBAPP fall outside the IRCM (article 122(3)). Source: https://www.finances.gov.mr/sites/default/files/2026-01/Loi%20de%20Finances%20pour%20l%E2%80%99ann%C3%A9e%202026.pdf
How are property gains taxed?
Property gains are taxed under the impôt sur les revenus fonciers (IRF, article 100(1)): disposals for value or free of built and unbuilt property located in Mauritania, of real rights over such property, and of shares of real-estate-rich companies (more than 50% of real value in Mauritanian property). The gain is the sale price less the costs of the sale, minus the acquisition price plus the acquisition costs (article 103(1) to (3)), taxed at 10% (article 105). The seller bears the tax notwithstanding any contrary clause and pays it when the deed is presented for registration (article 107). Sources: https://www.finances.gov.mr/sites/default/files/2026-01/Loi%20de%20Finances%20pour%20l%E2%80%99ann%C3%A9e%202026.pdf and https://impots.gov.mr/DGI/files/doctrine/Livre1-Titre3-IRF-20191007.pdf
What reduces a property gain?
For a property gain realised more than two years after acquisition, the gain is reduced by 5% for each year of holding from the third year, up to 50% (article 103(4)). The DGI's doctrine (IRF paragraph 260) tabulates it: years of holding 1 and 2, 0%; year 3, 5%; year 4, 10%; year 11, 45%; year 12 and after, 50%. Where the acquisition price cannot be determined it is fixed at 75% of the sale value (article 103(5)). Source: https://impots.gov.mr/DGI/files/doctrine/Livre1-Titre3-IRF-20191007.pdf
Which gains are not taxed?
Neither charge has an allowance, a threshold, a loss offset or a loss carry-forward: each disposal is taxed on its own gain and a loss owes nothing. Gains on shares, funds and ETFs of foreign companies outside Mauritanian corporate tax, gains on crypto-assets and gains on other movable property are not charged when made privately; the IRCM is confined to products of legal persons subject to Mauritanian corporate tax (articles 119 and 120) and the Code has no global personal income tax. Sources: https://www.finances.gov.mr/sites/default/files/2026-01/Loi%20de%20Finances%20pour%20l%E2%80%99ann%C3%A9e%202026.pdf and https://impots.gov.mr/DGI/files/doctrine/Livre1-Titre5-IRCM-20191007.pdf
Did the rules change recently?
The 2026 finance law (article 278 and the new electronic-transactions tax) and the August 2026 corrective finance law (VAT on digital services) leave the gains articles untouched, and PwC's summary reviewed on 7 August 2026 states that real estate gains are subject to the 10% property income tax. Sources: https://www.finances.gov.mr/sites/default/files/2026-01/Loi%20de%20Finances%20pour%20l%E2%80%99ann%C3%A9e%202026.pdf, http://www.finances.gov.mr/sites/default/files/2026-08/LFR%202026%20FR.pdf, https://taxsummaries.pwc.com/mauritania/individual/other-taxes and https://taxsummaries.pwc.com/mauritania/corporate/taxes-on-corporate-income