Mauritania
Business/non-commercial (BIC-BNC) income, not a capital gain. Under the actual-income regimes it is the higher of 30% of net profit or 2.5% of revenue (with minimum tax), while the smallest operators pay a 3%-of-turnover lump-sum.
Personal business income tax (BIC-BNC) - NOT capital gains; independent professional profit-share under the business/non-commercial profits regime, not the salary tax.
Normal/intermediary regime: 30% of net profit OR 2.5% of gross revenue, whichever is higher (minimum tax MRU 75,000-125,000); lump-sum regime: 3% of annual turnover. A 2.5% WHT applies on service remuneration.
CNSS for employees; independents not automatically covered, no payroll social charge on BIC-BNC income.
Three regimes by turnover: normal, intermediary (both actual income), and lump-sum (3% of turnover) for the smallest.
No crypto-specific regime; USDC payouts valued in MRU are ordinary business/non-commercial income under the general code.