Table of Contents
- Executive Summary: Why Mauritania’s Business Law Landscape Matters Now
- Key Legal Frameworks: Foundations of Business Law in Mauritania
- Starting a Business: Registration, Licensing, and Corporate Structures
- Taxation and Financial Compliance: 2025 Rules and Recent Amendments
- Labor Law and Employment Regulations: Rights, Duties, and Dispute Resolution
- Foreign Investment Regulations: Opportunities and Restrictions for 2025–2029
- Contract Law and Commercial Transactions: Enforceability and Best Practices
- Intellectual Property Protection: Current Laws and Enforcement Mechanisms
- Statistics and Case Studies: Business Law in Action (Citing mauritaniejustice.mr, impots.gov.mr)
- Future Outlook: Predicted Legal Changes and Compliance Strategies for the Next Five Years
- Sources & References
Executive Summary: Why Mauritania’s Business Law Landscape Matters Now
Mauritania’s business law environment is undergoing significant transformation as the country seeks to modernize its legal framework and attract greater foreign and domestic investment. In 2025, this landscape is shaped by ongoing legislative reforms, government policies targeting economic diversification, and compliance pressures aligned with global standards. The business law sector is especially pertinent given Mauritania’s increasing role in the West African economic corridor and new developments in sectors such as mining, energy, and fisheries.
One of the pivotal developments is the continued implementation of the revised Commercial Code, which aims to enhance investor protection, clarify contract enforcement, and streamline dispute resolution. The government has prioritized legal clarity and efficiency, recognizing that transparent commercial laws are essential for fostering investor confidence. Mauritania’s accession to the OHADA (Organisation for the Harmonization of Business Law in Africa) system further anchors its commitment to harmonized business regulations, offering a familiar legal environment for regional and international investors and simplifying cross-border transactions.
Compliance requirements are also increasing, with the Ministry of Economy and Finance updating frameworks related to anti-money laundering, taxation, and corporate governance. This drive aligns with Mauritania’s objectives under international agreements and its participation in the Extractive Industries Transparency Initiative (EITI), seeking to improve transparency and reduce corruption in key sectors. For instance, in 2024, Mauritania launched a new digital business registry to expedite company formation and improve regulatory oversight, aiming to reduce the average time to register a business from 20 days to under 10 days by 2026.
Key statistics underscore the impact of these reforms: foreign direct investment inflows increased by an estimated 12% in 2024, and over 1,300 new companies were registered in the first half of 2024 alone, according to the Ministry of Economy and Finance. However, challenges remain—legal enforcement mechanisms are still evolving, and judicial capacity is being bolstered through ongoing training and digitalization efforts led by the Ministry of Justice.
Looking ahead, Mauritania’s business law landscape is expected to further mature with sustained reforms, integration of technology in legal processes, and deeper regional cooperation. For investors, legal professionals, and policymakers, understanding these dynamics is crucial for navigating risks and capitalizing on growth opportunities as Mauritania positions itself as a competitive hub in West Africa.
Key Legal Frameworks: Foundations of Business Law in Mauritania
The foundations of business law in Mauritania are defined by a blend of national statutes, Islamic law principles, and regional harmonization efforts, particularly through the Organization for the Harmonization of Business Law in Africa (OHADA). Mauritania, as a member of OHADA since 2012, has adopted the Uniform Acts governing commercial companies, general commercial law, securities, and insolvency, which provide a modern legal infrastructure for business operations and dispute resolution. These frameworks are complemented by Mauritania’s national Commercial Code, Investment Code, and other sector-specific legislation.
In 2023-2025, significant reforms have focused on further harmonizing national regulations with OHADA standards, streamlining business registration, and enhancing transparency in company law. The Ministry of Justice has implemented digitalization initiatives to facilitate online company registration and filings, aiming to reduce procedural delays and increase compliance. According to the OHADA Secretariat, Mauritania’s courts are increasingly applying OHADA Uniform Acts in commercial disputes, strengthening legal predictability and investor confidence.
- Company Formation: The Uniform Act Relating to Commercial Companies and Economic Interest Groups (OHADA) governs the establishment, operation, and dissolution of business entities, requiring at least one shareholder for SARLs (limited liability companies) and two for SAs (public limited companies). National law further mandates registration with the Commercial Registry and tax authorities.
- Contract Enforcement: Both the Mauritanian Civil Code and OHADA’s Uniform Act on General Commercial Law regulate contractual relationships, with the Commercial Courts having exclusive jurisdiction over business disputes.
- Investment Protection: The Mauritanian Investment Promotion Agency oversees the Investment Code, which provides guarantees of equal treatment, repatriation of profits, and protection against expropriation—key incentives for foreign investors.
- Anti-Money Laundering (AML) and Corporate Compliance: Recent updates to the AML framework, as overseen by the Central Bank of Mauritania, require businesses to implement robust compliance mechanisms, including customer due diligence and reporting of suspicious transactions.
Key statistics from the Ministry of Justice indicate a steady rise in new company registrations—over 2,000 annually since 2022—reflecting growing confidence in the legal environment. The outlook for 2025 and beyond is shaped by ongoing digital transformation, further integration with OHADA, and reforms to improve dispute resolution efficiency. These developments are expected to enhance Mauritania’s attractiveness as an investment destination, provided that enforcement capacity and regulatory transparency continue to improve.
Starting a Business: Registration, Licensing, and Corporate Structures
Starting a business in Mauritania in 2025 requires navigating a legal framework that has undergone significant updates in recent years to improve the business climate and align with international standards. The country’s business law is primarily governed by the Commercial Code and related statutes, with the Ministry of Justice and the Ministry of Economic Affairs and Promotion of Production Sectors playing pivotal regulatory roles.
Mauritania is a member of the Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA), and thus its commercial rules, including company registration and corporate structures, are largely harmonized under OHADA’s Uniform Acts. The most common legal forms for companies include the Société à Responsabilité Limitée (SARL, similar to an LLC) and the Société Anonyme (SA, similar to a joint-stock company). Foreign investors and local entrepreneurs can choose from these and other structures, depending on their business needs and investment scale.
The business registration process is centralized at the Guichet Unique de Formalisation des Entreprises (GUFE), a one-stop shop designed to streamline company creation. As of 2025, the GUFE enables entrepreneurs to complete all necessary steps—including name reservation, tax registration, social security affiliation, and obtaining a business license—within 1-5 days for most standard cases. Official statistics indicate that in 2023, over 5,000 new companies were registered through the GUFE, with a steady growth trend expected to continue through 2025 (Guichet Unique de Formalisation des Entreprises).
Licensing requirements depend on the sector. Activities in mining, hydrocarbons, banking, and telecommunications require specific authorizations from the relevant ministries or regulatory authorities, such as the Ministry of Petroleum, Mines and Energy or the Central Bank of Mauritania. For most commercial and service activities, a general business license suffices, though the authorities have emphasized increased compliance checks and digitalization of the licensing process in 2024 and 2025.
Key compliance requirements include adhering to accounting standards, annual filing of financial statements, and tax obligations administered by the General Tax Directorate. Non-compliance can result in substantial penalties, and with ongoing digitization, enforcement is expected to intensify.
Looking ahead, Mauritania’s business environment is set to benefit from continued legal modernization, including further digital transformation of company registration and compliance monitoring. These reforms are expected to sustain the upward trend in business creation and foreign investment, supporting the government’s broader economic diversification goals (Prime Minister's Office).
Taxation and Financial Compliance: 2025 Rules and Recent Amendments
In 2025, Mauritania’s taxation and financial compliance landscape continues to evolve as the government prioritizes fiscal transparency, investment attraction, and alignment with international standards. The General Tax Code (Code Général des Impôts) remains the principal legal framework, encompassing corporate income tax, value-added tax (VAT), and withholding taxes, along with sector-specific provisions. The Ministry of Economy and Finance has implemented several amendments in the past year to bolster revenue collection and clarify compliance obligations for businesses.
- Corporate Taxation: The standard corporate income tax rate is maintained at 25% for most sectors, except for mining and hydrocarbons, which face distinct tax regimes. The 2025 amendments refine the deductibility of certain expenses and reinforce transfer pricing documentation requirements, particularly for companies engaged in cross-border transactions. These changes are designed to address base erosion and profit shifting, in line with commitments to the Organisation for Economic Co-operation and Development (OECD) minimum standards.
- Value-Added Tax (VAT): The VAT is set at 16%, with exemptions for basic goods and select services. The 2025 reforms introduce electronic invoicing and enhanced digital reporting, obligating businesses above a specified turnover to submit returns electronically via the online portal of the Direction Générale des Impôts. This digitalization aims to reduce fraud and streamline audits.
- Withholding Taxes and International Agreements: Withholding tax rates on dividends, interest, and royalties remain at 10%. Mauritania continues to expand its treaty network to prevent double taxation and facilitate foreign investment; recent treaties signed with West African neighbors and select EU countries are expected to enter force in 2025.
- Anti-Money Laundering (AML) and Financial Compliance: Following the 2024 update of the anti-money laundering law, financial institutions and businesses designated as “non-financial professions” are subject to stricter know-your-customer (KYC) and reporting obligations. The Banque Centrale de Mauritanie has issued new compliance guidelines, and regular audits are being conducted to ensure adherence.
- Key Statistics and Outlook: According to the Direction Générale des Impôts, tax revenue as a percentage of GDP reached 18.2% in 2024, with projections of gradual increases as compliance improves. The government’s ongoing digital transformation and harmonization with international tax standards are expected to further boost collection efficiency and investor confidence through 2025 and beyond.
Overall, businesses operating in Mauritania should prioritize robust tax documentation, adapt to digital compliance systems, and monitor developments in cross-border tax cooperation to maintain good standing and capitalize on emerging opportunities in the evolving regulatory environment.
Labor Law and Employment Regulations: Rights, Duties, and Dispute Resolution
Mauritania’s labor law framework is governed primarily by Law No. 2004-017 (the Labor Code), which sets out the rights and obligations of employers and employees. The Ministry of Employment, Youth, and Sports is responsible for oversight and compliance enforcement. In recent years, the government has taken steps to align labor standards with international conventions, notably those of the International Labour Organization (ILO), to which Mauritania is a member state. Amendments and reforms are expected in 2025 as part of broader economic modernization efforts.
Key rights for employees include regulated working hours (a maximum of 40 hours per week), mandatory rest periods, annual paid leave, and protections against unfair dismissal. Employers are required to provide contracts in writing for all employment relationships exceeding three months. The Labor Code also stipulates minimum wage provisions, which are periodically reviewed and updated by ministerial decree. As of 2024, the national minimum wage was set at 30,000 Mauritanian Ouguiya (MRU) per month, and adjustments are anticipated in 2025 to reflect inflation and economic conditions (Ministry of Employment, Youth, and Sports).
Employers must comply with occupational health and safety standards, and workplace inspections are regularly conducted by the Labor Inspectorate. Non-compliance can result in penalties, fines, or temporary closure of business operations. Mauritania has also introduced initiatives to promote workplace gender equality and the inclusion of vulnerable groups, in line with Sustainable Development Goals (SDGs). Workplace discrimination based on gender, ethnicity, or religion is prohibited by law, but enforcement remains an ongoing challenge.
Collective bargaining is recognized, and trade unions play an active role in representing workers’ interests. The process for dispute resolution is structured: first, through internal conciliation procedures; second, mediation by the Labor Inspectorate; and, if unresolved, escalation to the Labor Court (Tribunal du Travail). The Labor Court is empowered to adjudicate wrongful dismissal claims, wage disputes, and other employment-related matters (Ministry of Justice).
Statistically, labor disputes in Mauritania have been moderate in number, with the Labor Court handling several hundred cases annually. The government continues to invest in digital platforms to streamline case management and improve transparency. Looking ahead, the business outlook for 2025 and beyond indicates a focus on modernizing employment regulations, enhancing compliance mechanisms, and reinforcing protections for both employers and employees to attract foreign investment and foster sustainable economic growth (Ministry of Employment, Youth, and Sports).
Foreign Investment Regulations: Opportunities and Restrictions for 2025–2029
Mauritania is actively seeking to enhance its attractiveness to foreign investors, building on reforms implemented in recent years and signaling further improvements for the period 2025–2029. The country’s legal framework for foreign investment is principally governed by the Investment Code (revised in 2012), which establishes guarantees for foreign investors, including the right to transfer capital and profits abroad, equal treatment with local investors, and protection against expropriation except for public interest and with fair compensation. The government continues to express its commitment to facilitating business operations and simplifying administrative processes.
In 2025, Mauritania’s Ministry of Economy and Sustainable Development is expected to roll out updates to its investment promotion policies, focusing on sectors such as mining, fisheries, renewable energy, and infrastructure, which are considered strategic for economic diversification. The government’s “Programme Prioritaire d’Investissement” aims to streamline licensing and reduce bureaucratic delays, a persistent issue cited by foreign investors. Furthermore, Mauritania remains a member of the Multilateral Investment Guarantee Agency (MIGA) and is a party to the International Centre for Settlement of Investment Disputes (ICSID), providing additional legal security for international investors.
Despite these efforts, there are notable restrictions and compliance requirements. Certain sectors—especially those related to natural resources, telecommunications, and utilities—may require majority Mauritanian ownership or government partnership. Additionally, land acquisition by foreigners remains tightly regulated, with leases generally favored over outright ownership, particularly for agricultural and coastal properties. Compliance with local labor laws, tax registration, and environmental standards is strictly enforced, with periodic audits by the Direction Générale des Impôts and sectoral ministries.
- Key statistics (2025): According to the Ministry of Economy and Sustainable Development, foreign direct investment inflows reached approximately $700 million in 2024, with expectations of moderate annual growth through 2029, driven primarily by mining and energy projects.
- Compliance developments: The Ministry of Justice has announced new commercial court initiatives to improve dispute resolution speed, while the Agence de Promotion des Investissements en Mauritanie (APIM) is expanding its “single window” services for business registration and licensing.
- Outlook: While structural challenges remain—including limited infrastructure and complex land regulation—the coming years are projected to see incremental liberalization of investment restrictions and enhanced legal predictability, aligning with Mauritania’s Vision 2030 development strategy.
Foreign investors are advised to conduct thorough due diligence, closely monitor regulatory updates, and engage with local counsel to ensure compliance with evolving business laws and investment regulations in Mauritania.
Contract Law and Commercial Transactions: Enforceability and Best Practices
Contract law remains a cornerstone of business law in Mauritania, shaping the enforceability of commercial transactions and underpinning investor confidence. Mauritania’s legal framework for contracts is primarily based on the 2000 Code of Obligations and Contracts, which outlines the essential principles of contract formation, validity, and remedies for breach. The code stipulates that contracts must be formed by mutual consent, lawful object, and a legitimate cause, aligning broadly with civil law traditions. In recent years, Mauritania has initiated reforms to modernize its commercial legal environment, aiming to improve the transparency and enforceability of contracts in line with international best practices.
Enforcement of contracts in Mauritania is carried out through the country’s judicial system, primarily the commercial courts. However, procedural delays and administrative burdens can impede swift resolution. According to the Ministry of Justice, ongoing judicial reforms introduced in 2023 are designed to expedite commercial dispute resolution, including the digitization of case management and the introduction of specialized commercial chambers in major urban centers. These efforts seek to reduce the average time to enforce a contract, which historically has exceeded 600 days, reflecting a persistent challenge for businesses.
Arbitration is recognized as an alternative dispute resolution mechanism, supported by Mauritania’s adherence to the 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. The Chamber of Commerce, Industry and Agriculture of Mauritania provides institutional support for arbitration and commercial mediation. There is a growing trend among international investors and local enterprises to include arbitration clauses in their contracts to mitigate enforcement risks and maintain confidentiality.
- Best Practices (2025 and beyond): Companies are encouraged to use clearly drafted, bilingual (Arabic/French) contracts, incorporate specific dispute resolution clauses, and maintain comprehensive documentation of all contractual negotiations and amendments.
- Compliance Requirements: Businesses must ensure that contracts comply with Mauritanian statutory requirements, particularly in regulated sectors such as mining and hydrocarbons, where contractual terms may be subject to governmental approval (Ministry of Petroleum, Mines and Energy).
Looking forward, Mauritania’s drive towards digitalization of judicial processes and greater alignment with international contract standards is expected to enhance commercial certainty and reduce transaction costs. However, businesses should remain alert to evolving regulatory requirements and continue to adopt robust contract management practices to ensure enforceability and minimize dispute risks.
Intellectual Property Protection: Current Laws and Enforcement Mechanisms
Intellectual property (IP) protection in Mauritania is governed by a framework that aligns with international standards, reflecting the country’s ongoing efforts to foster innovation and attract foreign investment. The principal legislation is Law No. 2012-029 of April 12, 2012, which covers patents, trademarks, industrial designs, and geographical indications. Mauritania is a member of the African Intellectual Property Organization (OAPI), and its IP regime is thus closely linked to the Bangui Agreement, which harmonizes IP protections across member states. The national registry for IP rights is managed by the Office Mauritanien de la Propriété Industrielle et Commerciale (OMPIC).
Compliance with IP laws requires businesses to register their rights through OMPIC, which acts as both the national and OAPI local office. Patent protection is valid for 20 years, trademarks for 10 years (renewable), and industrial designs for 5 years (renewable up to 15 years). Mauritania’s adherence to international treaties, such as the Paris Convention and the World Intellectual Property Organization (WIPO) treaties, further strengthens its legal framework and facilitates cross-border recognition of IP rights (World Intellectual Property Organization).
Enforcement mechanisms remain a work in progress. IP disputes are handled by national courts, which have jurisdiction to grant injunctions and award damages for infringement. However, challenges persist in terms of judicial expertise, resources, and public awareness. The OMPIC, in collaboration with OAPI, has intensified training and awareness campaigns targeting local businesses and enforcement agencies to improve compliance and detection of infringements. In 2024, OMPIC reported a modest increase in registered trademarks and patents, reflecting growing interest in formal IP protection—trademark registrations grew by approximately 8% year-on-year (OMPIC).
Looking ahead to 2025 and the next several years, Mauritania is expected to continue harmonizing its IP laws with international standards and to enhance enforcement capacity. Government policy documents indicate intentions to digitize IP registration processes and increase cooperation with regional enforcement bodies to address cross-border infringements (OMPIC). This modernization is anticipated to improve rights holders’ confidence, support local innovation, and make Mauritania a more attractive environment for investment.
Statistics and Case Studies: Business Law in Action (Citing mauritaniejustice.mr, impots.gov.mr)
Business law in Mauritania is evolving as the country seeks to create a more transparent and investor-friendly environment. Recent data and legal actions provide insights into the practical application of business law and the challenges facing compliance and enforcement. According to the Direction Générale des Impôts, the number of registered commercial entities in 2024 increased by 7% compared to the previous year, reaching over 24,500 active companies. This upward trend reflects both the efforts to formalize the economy and improvements in the business registration process, particularly through digitalization initiatives launched by the government.
Tax compliance remains a critical issue. In 2024, the Direction Générale des Impôts reported that just 62% of registered businesses submitted annual tax declarations on time. The tax authority has responded by implementing stricter penalties and launching informational campaigns to raise awareness about legal obligations. Recent case studies highlight enforcement actions: For instance, in mid-2024, several companies in the commerce and transport sectors were fined for underreporting revenues and failing to pay VAT, leading to a combined recovery of 210 million MRU in back taxes and penalties.
On the litigation front, the Ministère de la Justice published statistics showing a steady increase in commercial dispute cases. In 2023, the number of business-related cases brought before the commercial courts reached 1,840—an 18% increase from 2022. Contractual disputes, shareholder disagreements, and insolvency proceedings accounted for the majority of these cases. Notably, Mauritania’s commercial courts have been prioritizing faster resolution: the average time to resolve a commercial dispute decreased from 14 months in 2022 to 10 months in 2024, following procedural reforms and increased use of digital case management systems.
Looking ahead to 2025 and beyond, both tax and judicial authorities are expected to intensify efforts to enhance compliance and address loopholes in business law. The government’s ongoing digital transformation, including the implementation of online platforms for tax filing and case tracking, is poised to improve transparency and efficiency. These advancements, coupled with a growing focus on enforcement, suggest that Mauritania’s business law framework will continue to strengthen, fostering a more predictable and secure environment for commercial activity.
Future Outlook: Predicted Legal Changes and Compliance Strategies for the Next Five Years
Looking ahead to 2025 and beyond, Mauritania’s business law environment is positioned for notable transformation, driven by both internal reforms and international commitments. The government is actively pursuing legislative modernization to bolster economic diversification, attract foreign direct investment (FDI), and enhance compliance frameworks. Recent and upcoming amendments are particularly focused on corporate governance, anti-corruption measures, and digitalization of business processes.
A major anticipated development is the continued overhaul of the Commercial Code, initiated in recent years to align with best practices within the West African Economic and Monetary Union (WAEMU) and the Organisation for the Harmonization of Business Law in Africa (OHADA). These reforms aim to simplify company formation, clarify insolvency proceedings, and strengthen creditor protections—areas previously identified as bottlenecks for business entry and resolution. The Ministry of Justice has indicated that further updates to the code, expected between 2025 and 2027, will emphasize transparency, minority shareholder rights, and streamlined dispute resolution mechanisms (Ministry of Justice of Mauritania).
Compliance with anti-money laundering (AML) and counter-terrorism financing (CTF) frameworks is also in focus. Mauritania is set to implement stricter reporting requirements and enhanced due diligence obligations for financial institutions and designated non-financial businesses, in line with recommendations from the Intergovernmental Action Group against Money Laundering in West Africa (GIABA). These measures will require businesses to invest in internal compliance systems and regular staff training (GIABA).
Digitization is another key trend shaping business law. The government has announced plans to launch an electronic company registry and expand e-government services, seeking to reduce administrative delays, lower costs, and improve regulatory oversight by 2027. This initiative will necessitate new data protection regulations and cybersecurity compliance standards, which the National Agency for the Regulation of Telecommunications and ICT (ANRPTIC) is expected to introduce in the coming years (ANRPTIC).
Statistically, Mauritania aims to increase its ranking in the World Bank’s Ease of Doing Business Index by at least 20 places by 2030, with targeted improvements in contract enforcement, property registration, and business startup procedures. The government projects FDI inflows to grow by 10-15% annually if these reforms are fully implemented (Ministry of Economic Affairs and Promotion of Productive Sectors).
To remain compliant and competitive, businesses should:
- Monitor legislative updates via official government publications and regulatory agencies.
- Invest in legal and compliance training for staff, particularly in AML/CTF and data protection.
- Adopt digital record-keeping and reporting solutions in anticipation of e-government integration.
- Engage with local legal counsel familiar with evolving OHADA and WAEMU standards.
Overall, Mauritania’s business law landscape in the next five years will be marked by modernization, digitalization, and enhanced compliance—offering both opportunities and challenges for domestic and foreign enterprises.
