Mauritania: Tax provisions in Supplementary Finance Law for 2025

Including new carbon tax on emissions from mining sector and repeal of select excise duties

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november 19, 2025

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

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