Mauritania | Draft Finance Law 2026

Mauritania | Draft Finance Law 2026

The Mauritanian Ministry of Economy and Finance has published the draft Finance Law for 2026. The draft Finance Law 2026 proposes reforms to modernise the tax system and diversify public revenue.

While the draft Finance Law 2026 introduces a decisive shift in general fiscal policy, it does not include any proposed changes to payroll-related taxes like the Taxes on Salaries and Wages (ITS) or the Apprenticeship Tax (TA).

Summary of general reforms
  1. This is the first draft law prepared under the 2018 Organic Finance Law, introducing a programme-based budgeting approach.
  2. The law proposes a 10.2% increase to the public sector wage bill. This is intended for civil servants and does not affect private sector payroll rules.
  3. It prioritises investment spending and strengthens public financial management, without making changes to income tax rates for the upcoming tax year.
Additional Information
The draft law will now be debated by the National Assembly. If approved, the measures will take effect on 1 January 2026 following publication of the final law. Updates will be provided when the final text becomes available.

The full draft Finance Bill for the year 2026 is available on the Ministry of Economy and Finance website.

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