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Investment Promotion Agency of Mauritania - APIM
Investment Promotion Agency of Mauritania - APIM
Investment Promotion Agency of Mauritania - APIM
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Incentives and Guarantees

Incentives and Guarantees

Mauritania has chosen a modern and attractive legal framework to facilitate the reception of private investment, both national and foreign. Law 2025-006, establishing the Investment Code, offers investors clear entry conditions, competitive advantages, as well as strong guarantees of protection, transfer, and equal treatment.
This framework is designed to support the development of projects in priority sectors, promoting economic diversification, local employment, and sustainable development.
Download the Investment Code (PDF)
Mauritania Investment Incentives - NASAOS

Guarantees offered to investors

Protection against expropriation
Freedom to transfer capital, profits, dividends, and expatriate salaries
$€
Free access to foreign currency, subject to regulations
Equal treatment between national and foreign investors
Possibility of access to land for project purposes
Freedom of management, organization, and choice of partners
Access to public procurement
The possibility to resort to international arbitration in case of dispute

Incentive Schemes

The Code introduces three incentive schemes tailored to different investment profiles.

Basic Incentive Regime
SMEs Category

Certificate duration
⏱️ 8 years

Eligibility

◉ Investment between 2 and 30 million MRU
◉ Creation of at least 5 direct jobs within 3 years

Benefits:

3% import tax on equipment and raw materials
Exemption from VAT on imported equipment and services
Refund of VAT on locally acquired equipment
Refund of VAT on imported raw materials and semi-finished products used to manufacture goods for export
Exemption from the financial transactions tax
Tax credit for vocational training of up to 70% of the training cost
Customs exemptions for environmentally friendly equipment

Basic Incentive Regime
Intermediate Category

Certificate duration
⏱️ 8 years

Eligibility

◉ Investment over 30 million MRU and up to 200 million MRU
◉ Creation of at least 15 direct jobs within 3 years

Benefits:

5% import tax on equipment and raw materials
VAT Reduction to 10% on imported goods and services
Refund of VAT on locally purchased equipment
Refund of VAT on imported raw materials and semi-finished products used to manufacture goods for export
Exemption from the financial transactions tax
Tax credit for vocational training of up to 70% of the training cost
Customs exemptions for environmentally friendly equipment

Development Poles
Regime

Certificate duration
⏱️ 10 years

Eligibility

◉ Located in designated geographic location by decree adopted by the Council of Ministers ◉Investment equal to or greater than million MRU ◉Creation of 5 direct jobs (if the investment is less than or equal to 30,000,000 MRU)
◉Creation of 15 direct jobs (if the investment exceeds 30,000,000 MRU)

Benefits:

Corporate tax reduced to 15%
Exemption from import tax on goods and services
Exemption from VAT on imported goods and services
Refund of VAT on locally purchased equipment
Refund of VAT on imported raw materials and semi-finished products used to manufacture goods for export
Tax credit for vocational training of up to 70% of the training cost

Structuring Investments
Regime

Certificate duration
⏱️ 10 years

Eligibility

◉ Investment above 200 million MRU
◉ Creation of at least 50 direct jobs
◉ Project in an eligible sector:Agriculture; processing of livestock products; land-based fishery industries (excluding fishmeal); industrial and manufacturing activities; renewable energies; hospitality; tourism and real estate development; logistics services; road and port infrastructure; health and pharmaceutical industry; water networks (drinking water, sanitation, treatment, waste management); digitalization and digital industries

Benefits:

1.5% import tax on equipment and raw materials
VAT reduced to 10% on imported goods and services
Refund of VAT on locally purchased equipment
Refund of VAT on imported raw materials and semi-finished products used to manufacture goods for export
Exemption from the financial transactions tax
Tax credit for vocational training of up to 70% of the training cost
Customs exemptions for environmentally friendly equipment
Accelerated depreciation of machinery and equipment

Documents required for an Investment Certificate

The submission of the application file is done at the Investment Promotion Agency of Mauritania.

The application file must include:

  • Declaration of Good Faith
  • Declaration for the Purpose of Admission to the Benefits of the Investment Code
  • Company Articles of Association, Registration in the Commercial Register and Tax Identification Number
  • A comprehensive business plan presenting all relevant information on the project components
  • Environmental impact assessment of the project (if required by law)
  • Additional documents depending on the nature of the project
Download the Single Form & Templates (PDF/Word)

Apply for an Investment Certficate
Online or Visit APIM

Investors can complete all registration procedures online through the Khidmaty platform, or directly at APIM.

Apply Online

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Apply at APIM

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