Type of Concessions Benefits
Temporary admission for inward processing procedures (Customs Code 2017) Relief from duties and taxes granted for products intended for processing, working or further handling in the customs territory, with a view to being re-exported.
Importation free of duties and taxes of products of the same kind as those used in the manufacture of previously exported goods; and the total or partial refund of customs duties and taxes on raw materials processed in Mauritania and re-exported.
Export free zones (ZFEs) (Investment Code 2012) Enterprises that have invested at least 500 million old ouguiyas and created at least 50 permanent jobs in the free zones and show evidence of an export potential of at least 80%)
    • Exemption from all taxes based on wages and staff costs, business tax, property tax on developed land, property tax on undeveloped land, and the licence fee. This exemption is replaced by a single communal tax which may not exceed an annual amount of 5 million ouguiyas;
    • are subject to the industrial and commercial profits tax (BIC) under the ordinary law regime;
    • the customs concessions consist in total relief from import duties and taxes on capital goods, equipment and utility vehicles intended for use in production (as listed in an order of the Minister of Finance); and in exemption from export duties and taxes.
Concessions granted on a case-by-case basis These concessions are determined for a particular enterprise by order of the Ministry of Finance.
  • In some cases, the Government may grant subsidies to enterprises. These subsidies are decided in the Council of Ministers, then recorded in the Finance Law.
  • The new Investment Code adopted in 2012 instituted preferential regimes which grant tax and customs concessions for investment during the installation and operational phases (Section 2.4.2). It provides for concessions at exportation (Section 3.2.4) and under the development hubs regime (Section 2.4.2). The Mining Code also provides for a preferential customs and tax regime (Section 4.3).
  • VAT refunds for investors are possible under certain conditions (Section There is understood to be tax relief for promoting non-industrial fishing (Section