Work, social security and tax

According to PwC, you are in principle tax resident if one of these conditions is met: you have your home or permanent residence in the country; the centre of your economic interests is there; or you carry out your main professional activity there. Residents are taxed on their worldwide income; non-residents on their locally sourced income. A tax treaty between this country and yours may change these rules.

According to PwC, income tax on salaries follows a progressive scale with a top rate of 40%. The tax year is the calendar year.

According to PwC, the employee share of social contributions, withheld from salary: social security: 1% on salary up to MRU 15,000 a month. The employer pays its own share on top.

Mauritania's scheme protects employees against sickness, old age, invalidity, death and work accidents, and pays family benefits; it does not cover unemployment, and the self-employed are not covered for old age.

A bilateral social security agreement is in force between France and Mauritania. Such agreements coordinate both systems to keep the rights of people who work or live in both countries; the Cleiss publishes the text.

French expatriates can join the Caisse des Français de l'étranger (CFE) whatever their family and work situation, country, age or health, with no medical questionnaire. It offers health insurance, pension insurance to keep contributing, and occupational risk insurance; on return to France, rights continue without a break.

A tax treaty links France and Mauritania: it allocates taxing rights between the two countries to avoid double taxation. The text is published on impots.gouv.fr.