Options for registering companies in Mauritania
Mauritania is a unitary state in West Africa with national rules governing company registration and taxation. Foreign investors may establish operations under Mauritanian commercial and tax legislation, subject to applicable approvals.
Business entities are registered with the competent authorities and operate under domestic corporate and tax rules. Corporate taxation applies on Mauritanian-source profits in line with the corporate income tax framework.
Mauritania offers international investors the following legal structures for establishing a local presence:
Limited liability company (SARL)
- A limited liability company is an incorporated entity with separate legal personality and shareholders’ liability is limited to the value of their subscribed capital. Personal assets remain separate.
- This structure supports commercial operations under Mauritanian law and provides a locally incorporated vehicle for revenue-generating activities. It can contract and invoice.
- No statutory minimum share capital applies for incorporation, so founders set capital levels based on the business plan and financing needs. The subscribed capital is stated in formation documents.
- Corporate income tax is charged at 25% on taxable profits and the company must maintain a registered office and meet local accounting and filing obligations. Annual tax returns are required.
- This structure requires full incorporation and ongoing compliance and it is not intended for short-term presence without operational activity in Mauritania. It does not suit liaison-only presence.
Branch office
- A branch is an extension of a foreign parent company and does not have separate legal personality, so obligations and liabilities attach directly to the parent. The parent bears contractual exposure.
- This structure supports performing business activities in Mauritania under parent-company control while operating through a registered local establishment. It is used for direct parent execution.
- No minimum share capital applies, because the branch is funded directly by the foreign parent through working capital allocations. Operating funds are set by head office budgets.
- Corporate income tax is charged at 25% on profits attributable to the Mauritanian branch and a local address and representative are required for compliance. Local bookkeeping and tax filings apply.
- This structure does not provide liability separation from the parent company and is unsuitable where ring-fencing of risk is required. Parent liability remains uncapped for branch obligations.
Free zone company
- A free zone entity operates within a designated zone under a special legal and administrative framework, with its activities confined to approved zone conditions. Admission is required for operation.
- This structure supports zone-approved activities, including export-oriented or investment operations, within the scope of free zone rules. Activities remain limited to authorised scope.
- No statutory minimum share capital applies at incorporation, while project eligibility and commitments are set through the free zone approval process. Capitalisation follows the approved plan.
- Corporate income tax starts from 0% for free zone entities under the applicable framework and the rate applied follows the approved zone status. Tax filings remain required.
- Eligibility depends on formal admission and compliance with zone rules and this structure is not intended for unrestricted domestic trading outside the zone. Breach ends zone treatment.
To help you choose the right structure, we have created an 'at a glance' summary table for the common company types that outlines key differences in formation processes, requirements and timelines. It serves as a valuable resource for foreign companies looking to set up or expand a business in Mauritania.
Comparison of the common types of companies in Mauritania
Information verified against APIM - Mauritania
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