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AfricaWest AfricaMR

Mauritania

AI Agent Legal Status: undefined · Autonomy: none

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1Score /10

Legal Framework

Mauritania has no AI-specific regulation. The country operates under a mixed legal system with limited digital governance frameworks.

Key Laws & Regulations

  • Commercial Code
  • Investment Code
  • Cybercrime Law 2016

Business Formation

SARL and SA entities available. Business environment reforms have been slow compared to regional peers.

Tax Implications

Corporate tax rate of 25%. VAT at 16%.

Opportunities

Natural resource revenues could fund future digital transformation initiatives.

Highlights

Recent gas discoveries may drive economic modernization and technology investment.

Risks & Challenges

Limited digital infrastructure, small educated workforce, and challenging business environment.