Authored by the expert who managed and guided the team behind the Mauritania Property Pack
Yes, the analysis of Nouakchott's property market is included in our pack
Property buyers in Nouakchott face multiple taxes and fees that can significantly impact their total investment cost. Understanding these expenses upfront helps you budget accurately and avoid surprises during the purchase process. The various charges include government transfer duties, notary fees, annual property taxes, and several other costs that vary based on property type and buyer status.
If you want to go deeper, you can check our pack of documents related to the real estate market in Mauritania, based on reliable facts and data, not opinions or rumors.
Property taxes and fees in Nouakchott include one-time government charges of 2% transfer duty plus stamp duty, notary fees of 1-2%, and annual property tax of 0.5-1% of cadastral value.
For a typical 200m² apartment costing 27,000,000 MRU, expect upfront costs of approximately 1.6 million MRU in fees and annual property taxes of around 270,000 MRU.
| Fee Type | Rate/Amount | Cost on 27M MRU Property |
|---|---|---|
| Transfer Duty | 2% of purchase price | 540,000 MRU |
| Stamp Duty | Flat fee | 1,000 MRU |
| Notary Fees | 1-2% of purchase price | 540,000 MRU |
| Legal Fees | 0.5-1% of purchase price | 270,000 MRU |
| Annual Property Tax | 0.5-1% of cadastral value | 270,000 MRU/year |
| Municipal Waste Fees | Flat annual fee | 5,000 MRU/year |
What exact property are we talking about for all our examples?
We'll use a 200 square meter apartment located in central Nouakchott as our benchmark property throughout this analysis.
This apartment represents the most common real estate transaction in Nouakchott's residential market. The property is priced at 27,000,000 MRU, which translates to 135,000 MRU per square meter based on current market rates as of September 2025.
This price point reflects typical values for well-located apartments in Nouakchott's city center, making it an ideal reference for calculating all taxes and fees. The 200m² size is representative of family-oriented properties that attract both local buyers and foreign investors.
All calculations in this guide will be based on this 27,000,000 MRU purchase price unless otherwise specified.
What one-time government purchase charges apply and who pays them?
Government charges include transfer duty and stamp duty, both paid by the property buyer at the time of purchase.
Transfer duty in Nouakchott is set at 2% of the reported sale price. This duty covers the official transfer of property ownership from seller to buyer and must be paid before the transaction can be registered with local authorities.
Stamp duty applies as a flat fee for official documentation, typically amounting to less than 1,000 MRU for standard residential transactions. This covers the cost of processing and stamping legal documents related to the property transfer.
For our 27,000,000 MRU apartment example, the transfer duty amounts to 540,000 MRU (2% of purchase price). Adding the stamp duty of approximately 1,000 MRU brings the total government charges to 541,000 MRU.
These charges are mandatory and cannot be negotiated or avoided by any buyer, regardless of nationality or residency status.
What are the notary, legal, and real estate agency fees at closing?
Closing costs include notary fees, legal fees, and real estate agency commissions, each calculated as percentages of the purchase price.
Notary fees range from 1% to 2% of the sale price and are typically paid by the buyer. These fees cover all administrative filings, document preparation, and the notarial oversight required to make the transaction legally binding.
Legal fees average between 0.5% and 1% of the purchase price, depending on the complexity of the transaction and the specific agreement with your lawyer. These cover legal due diligence, contract review, and representation during the purchase process.
Real estate agency commission typically runs between 2% and 4% of the sale price. While traditionally paid by the seller, this cost is sometimes split between buyer and seller based on local market practices and negotiation.
For our 27,000,000 MRU example: notary fees at 2% equal 540,000 MRU, legal fees at 1% equal 270,000 MRU, and agency commission at 3% equals 810,000 MRU, totaling 1,620,000 MRU in closing costs.
What recurring annual local taxes and fees exist in Nouakchott?
| Tax/Fee Type | Calculation Method | Annual Amount (27M MRU Property) |
|---|---|---|
| Municipal Property Tax | 0.5-1% of cadastral value | 270,000 MRU |
| Waste Collection Fee | Flat annual rate by district | 5,000 MRU |
| Municipal Service Fee | Varies by location and services | 2,000-5,000 MRU |
| Water/Sewer Base Fee | Flat rate regardless of usage | 3,000 MRU |
| Property Security Fee | Optional, varies by district | 5,000-10,000 MRU |
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How is the taxable base set for each tax and how often is it updated?
Most property-related taxes and duties use either the declared purchase price or the official cadastral value as their calculation base.
Government transfer duties and stamp duties are calculated using the declared purchase price shown on the sale contract. This means the 27,000,000 MRU purchase price becomes the base for calculating the 2% transfer duty.
Annual property tax uses the cadastral value, which is the government's assessed value of the property. In Nouakchott, cadastral values are typically aligned with recent market prices and are updated every 3 to 5 years through periodic government reviews.
For our example property, both the purchase price and cadastral value are set at 27,000,000 MRU, making the annual property tax calculation straightforward: 27,000,000 MRU × 1% = 270,000 MRU per year.
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Do rates change for resident vs non-resident owners or companies vs individuals?
Tax rates and procedures remain largely identical for both residents and non-residents when purchasing property as individuals.
Individual buyers, whether Mauritanian citizens or foreign nationals, face the same 2% transfer duty, identical notary fees, and the same annual property tax rates. No special surcharges apply to foreign individual buyers in Nouakchott's residential market.
Companies purchasing property may face additional obligations including VAT registration requirements and corporate income tax considerations on property transactions. However, the basic property transfer duties remain at the same 2% rate.
Corporate buyers might also need to factor in additional reporting requirements and potential withholding tax obligations that don't apply to individual purchases. These additional costs can add 1-3% to the total transaction cost for corporate buyers.
For our 27,000,000 MRU example, both individual residents and non-residents would pay identical amounts: 541,000 MRU in government charges, while corporate buyers might face an additional 270,000-810,000 MRU in corporate-specific costs.
What taxes apply to rental income if the property will be rented?
Rental income from Nouakchott properties is subject to regular income tax brackets ranging from 15% to 18% depending on total annual income.
Property owners can deduct certain expenses from rental income before calculating taxes, including maintenance costs, property management fees, insurance premiums, and mortgage interest payments. These deductions can significantly reduce the taxable rental income.
The tax is calculated on net rental income after allowable deductions and is paid annually as part of the owner's overall income tax return. Property owners must declare rental income regardless of their residency status.
For a sample monthly rent of 10,000 MRU (120,000 MRU annually), assuming minimal deductions and a 15% tax rate, the annual tax bill would be 18,000 MRU. Higher earners facing the 18% bracket would pay 21,600 MRU on the same rental income.
Late payment of rental income taxes incurs penalties of 5% of the overdue amount plus 15% annual interest, making timely payment essential for property investors.
What capital gains or transfer taxes apply when reselling the property?
Capital gains tax applies to the profit made when selling property in Nouakchott, calculated at rates between 10% and 15% of the net gain.
The taxable gain is calculated as the difference between the sale price and the original purchase price, minus allowable costs such as improvement expenses and selling fees. This net gain becomes subject to the capital gains tax.
Exemptions may apply for properties held longer than 5 years or for sales of primary residences, potentially reducing or eliminating the capital gains tax burden. The specific exemption criteria depend on ownership duration and property use.
For our example, if the 27,000,000 MRU apartment is sold for 30,000,000 MRU after holding costs, the taxable gain of 3,000,000 MRU would generate a capital gains tax of 450,000 MRU at the 15% rate.
Additionally, the buyer of a resold property faces the same 2% transfer duty on the new sale price, while the seller pays the capital gains tax on their profit from the transaction.
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What mortgage-related costs should be budgeted for financing?
Mortgage financing in Nouakchott involves several upfront and recurring costs that buyers should factor into their budget.
| Mortgage Cost | Rate/Amount | Cost on 20M MRU Loan |
|---|---|---|
| Bank Appraisal | ~0.5% of loan amount | 100,000 MRU |
| Mortgage Registration | ~1% of loan amount | 200,000 MRU |
| Application Fees | Flat fee | 15,000 MRU |
| Property Insurance (annual) | Based on property value | 45,000 MRU/year |
| Life Insurance (annual) | Based on loan amount | 45,000 MRU/year |
What setup and building-related charges apply after purchase?
Post-purchase costs include utility connections, permits, and ongoing building maintenance fees depending on the property type.
Utility connections for water and electricity typically cost between 10,000 and 20,000 MRU as one-time setup fees. These connections are essential for making the property habitable and must be established in the new owner's name.
Renovation permits vary based on the scope of work, with small interior modifications requiring permits costing 2,000 to 5,000 MRU, while major structural changes can require permits up to 15,000 MRU.
Condominium or homeowners association dues apply to properties in managed developments, typically ranging from 10,000 to 25,000 MRU annually depending on the amenities and services provided.
Property maintenance reserves for unexpected repairs should be budgeted at approximately 1% of property value annually, meaning 270,000 MRU per year for our example property to cover potential maintenance needs.
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What are the payment schedules and penalties for late payment?
Payment schedules and penalty structures vary significantly depending on the type of tax or fee involved.
One-time purchase taxes including transfer duty and stamp duty must be paid within 30 days of the property sale date, typically handled by the notary as part of the closing process. Failure to meet this deadline can prevent the property registration from being completed.
Annual property tax bills are issued by March each year and must be paid by the end of June. Payments are accepted through bank transfers, at municipal offices, or through authorized collection points throughout Nouakchott.
Late payment penalties are standardized at 5% of the overdue amount plus 15% annual interest calculated from the original due date. For example, if the 270,000 MRU annual property tax remains unpaid for one full year, the penalty would be 13,500 MRU (5%) plus 40,500 MRU interest (15% annually), totaling 54,000 MRU in additional charges.
Municipal waste and service fees are typically billed quarterly and can be paid at local administrative offices or through designated collection agents in each district.
What exemptions and incentives exist to reduce these costs?
Several exemptions and incentives can significantly reduce property taxes and fees for qualifying buyers and properties.
1. **Primary Residence Exemption**: Owner-occupiers receive up to 50% reduction on annual property tax, cutting our example from 270,000 MRU to 135,000 MRU per year2. **First-Time Buyer Rebates**: New property owners may qualify for rebates of 25,000 to 50,000 MRU on purchase duties3. **New Construction Incentives**: Properties less than 3 years old may receive up to 3% discount on transfer duties, saving 162,000 MRU on our example4. **Social Housing Programs**: Qualifying low-income buyers can access reduced duty rates and tax exemptions5. **Investment Property Incentives**: Multi-unit properties may qualify for reduced rates on transfer duties under certain development programsEligibility requirements typically include residency status, income thresholds, non-ownership of other properties, and specific use commitments for the purchased property.
For our 27,000,000 MRU example, a qualifying first-time buyer purchasing as a primary residence could reduce their annual property tax to 135,000 MRU and their purchase duties to approximately 525,000 MRU, representing significant savings.
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Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Property taxes and fees in Nouakchott represent a significant portion of your total investment cost, with upfront charges reaching approximately 6% of purchase price and annual taxes around 1% of property value.
Understanding these costs upfront allows you to budget accurately and take advantage of available exemptions that can reduce your tax burden by thousands of MRU annually.
Sources
- Mauritania Price Forecasts - TheAfricanvestor
- Nouakchott Property Market - TheAfricanvestor
- Mauritania Fiscal Guide 2025 - Government of Mauritania
- Notary Fees Calculation Guide
- Understanding Notary Fees
- KPMG Mauritania Fiscal Guide
- Nouakchott Property Investment Data - Numbeo
- JICA Mauritania Development Report