The income and capital tax treaty between Mauritania and Saudi Arabia entered into force on 1 January 2025.

A tax treaty is a bilateral agreement between two countries to address issues related to the double taxation of both passive and active income of their citizens. These treaties typically define the extent of tax each country can levy on an individual’s income, capital, estate, or wealth.

An income tax treaty is also referred to as a Double Tax Agreement (DTA).

The treaty, signed on 2 December 2018, is the first agreement of its kind between Mauritania and Saudi Arabia. It establishes a framework for cooperation on income and capital taxation between the two countries.