Mauritania | Finance Law 2026
The Mauritanian Ministry of Economy and Finance has published the Loi de finances pour l’année 2026 (LFI No 2026-001), which took effect on 1 January 2026.
While this law introduces new transaction taxes that impact salary payment methods, there are no changes to statutory payroll calculations for the 2026 tax year. The existing structure for income tax on wages (ITS) and social security contribution parameters remains unchanged.
Overview of general reforms (not
affecting payroll)
Introduction of Taxe sur les Transactions Électroniques (TTE), a transaction-level tax on electronic payment channels
- A new tax of 0.1% is applied to the gross amount of electronic salary transfers, including those conducted via mobile money, e-wallets, and digital banking platforms.
- A specific rate of 10% applies to commissions and remuneration of agents for related cash deposit operations.
- Transactions with a unit amount below MRU 5,000 are exempt, as are payments made to the Trésor public, the CNSS, and other public bodies.
- The TTE is withheld by the payment operator and does not function as a statutory deduction from the employee's gross pay.
Increase in Taxe sur les Opérations Financières (TOF) for certain wallet-related commissions
- The standard TOF rate remains at 16%.
- A specific rate of 20% now applies to commissions charged on transfers, cash withdrawals and payments via electronic wallets.
- This tax is levied on commissions charged by financial institutions rather than the salary amount itself.
- This change may increase the operational costs for employers when processing payroll through digital channels or when employees access funds.
Additional information and resources
- Click here to access the official publication.
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