Mauritania

Mauritania has a relatively high top marginal personal income tax rate of 40% alongside a corporate income tax rate of 25%. The higher rates are typical of countries with extensive public services and social safety nets. Capital gains are not taxed in Mauritania, which is a significant advantage for investors, traders, and those holding appreciating assets such as cryptocurrency or equities. Mauritania taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Mauritania does not permit dual citizenship. Individuals acquiring citizenship here may be required to renounce their existing nationality, which has significant implications for tax residency planning and global mobility.