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Investment Framework in Mauritania
Investment in Mauritania is primarily governed by Law No. 2025-006 (Investment Code), which establishes the legal framework for domestic and foreign investors. The Code aims to attract international investment, support economic diversification, and provide a transparent and secure regulatory environment.
This legal and fiscal framework relating to the business climate in Mauritania has been prepared by the expert consulting firm MAUREX.
For any further clarification, you can contact Mr. Malainine El Moujtaba, Certified Public Accountant, at:
The legal framework provides several protections for international investors:
Protection against expropriation with fair and timely compensation
Free transfer of capital and profits in accordance with foreign exchange regulations
Repatriation of expatriate salaries
Equal treatment between foreign and domestic investors
Access to land concessions and raw materials for approved projects
Access to mediation and international arbitration mechanisms
Investments may qualify for fiscal and customs incentives through an Investment Certificate issued by the Investment Promotion Agency of Mauritania (APIM).
| Investment Threshold (MRU) | Equivalent in US Dollar | Corresponding Incentive Regime |
|---|---|---|
| 2 million MRU | ~ $50,260 | Minimum for Basic Incentive Regime (SMEs) |
| 30 million MRU | ~ $753,900 | Maximum for SMEs / Minimum for Intermediate |
| 30 million - 200 million MRU | ~ $753,900 - $5,026,000 | Basic Incentive Regime (Intermediate Category) |
| 200 million MRU | ~ $5,026,000 | Minimum for Structuring Investments Regime |
Certain sectors operate under dedicated legal frameworks:
* Additional regulations include the Commercial Companies Law, Labor Code, and Customs Code.
The investment process is coordinated through the Investment Promotion Agency of Mauritania (APIM) and the national digital platform.
Investor prepares the project documentation:
Application submitted to APIM via the Khidmaty digital platform.
Authorities review the project and verify eligibility for incentives.
Investment certificate issued granting access to fiscal incentives.
Organizations seeking structured engagement with Mauritania’s investment ecosystem may coordinate with Mauritania Gateway to better understand regulatory frameworks, sector positioning, and institutional stakeholders.
Contact Mauritania Gateway