Mauritania: Tax provisions in Supplementary Finance Law for 2025
Including new carbon tax on emissions from mining sector and repeal of select excise duties
The Supplementary Finance Law for 2025, effective August 26, 2025, introduces several tax measures, including:
- A new carbon tax on emissions from the mining sector, calculated based on greenhouse gas emissions
- 1% annual training contribution on annual net profit (after corporate income tax) for mining companies
- Increased tobacco taxes
- Repeal of excise duties on selected goods now subject to a higher internal trade tax
- Repeal of the carbon tax on butane gas, to promote clean household energy
For more information, contact a KPMG tax professional in Côte d’Ivoire:
Ndeye Diarra Diouf | dndeye@kpmg.ci