Madagascar Tax & Investment Guides
16 guides covering Malagasy taxation, progressive IRPP 0–36% (9 brackets), corporate IBS 20% standard (15% agriculture/export, 10% new companies), VAT 20% standard (0% exports), CNaPS 9% employee + 13% employer, registration duties 5–20% sliding scale, crypto as movable property, and key investment topics for 2026.
Personal Tax & Residency
Progressive IRPP 0–36% across 9 annual brackets, professional deduction 20% capped, family quotient system, 183-day residency rule, DTTs
Madagascar Personal Tax Guide 2026 — IRPP 0–36% Progressive, 9 Brackets, Professional Deduction 20%
Malagasy personal income tax (IRPP). Progressive rates 0%, 5%, 10%, 15%, 20%, 25%, 30%, 35%, 36% across 9 annual brackets. Professional deduction 20% capped, family quotient system, and filing requirements for 2026.
Madagascar Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Malagasy tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with France, Mauritius, and others.
VAT & Indirect Tax
VAT 20% standard, 0% exports, registration threshold, invoicing rules, and compliance for 2026
Madagascar Tax Filing Guide 2026 — DGI Online Portal, Self-Assessment, Quarterly Instalments, NIF
filing taxes in Madagascar. DGI online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Tax Identification Number (NIF), and compliance deadlines for 2026.
Madagascar VAT Guide 2026 — TVA 20% Standard, 0% Exports
Malagasy value-added tax (TVA). Standard rate 20%, zero-rate for exports, registration thresholds, invoicing requirements, and compliance for 2026.
Business & Corporate Tax
IBS 20% standard, 15% agriculture/export, 10% new companies first 2 years, transfer pricing OECD, EDBM registration
Madagascar Business Registration Guide 2026 — OHADA Company Types, EDBM, GRA TIN, Permits
registering a business in Madagascar. OHADA Uniform Act company types (SARL, SA, SAS), Economic Development Board of Madagascar (EDBM), GRA NIF registration, business operating permits, timelines, costs, and compliance for 2026.
Madagascar Corporate Tax Guide 2026 — IBS 20%, Agriculture 15%, New Companies 10%
Malagasy corporate income tax (IBS). Standard IBS 20% for resident companies, 15% for agriculture and export activities, 10% for new companies in first 2 years, and compliance rules for 2026.
Madagascar Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs, CFC, WHT
Malagasy cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation (3:1 debt-to-equity), double tax treaties, CFC rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends WHT, interest WHT, crypto as movable property, CNaPS pension system
Madagascar Capital Gains Tax Guide 2026 — CGT on Property, Shares as Movable Property
Malagasy capital gains tax. Gains on property disposals, shares treated as movable property, exemption for principal residence, and compliance rules for 2026.
Madagascar Crypto Tax Guide 2026 — Crypto as Movable Property, IRPP Taxation, DGI Guidance
Malagasy cryptocurrency taxation. Crypto is treated as movable property under Madagascar tax law. Disposal of digital assets triggers tax under progressive IRPP rates. Mining, staking, airdrops, and DeFi income are taxable. Practical guidance for 2026.
Madagascar Investment Income Guide 2026 — Dividends WHT, Interest WHT, Treasury Bills
Malagasy investment income taxation. Dividend withholding tax rates, interest on bank deposits and Treasury bills WHT, capital gains on securities, and mutual funds for 2026.
Madagascar Pension Guide 2026 — CNaPS Pension System, Retirement Age 60, Survivor Benefits
Malagasy pensions. CNaPS defined-benefit old-age pension, retirement age 60, early retirement 55, survivor and disability pensions, contribution periods, and retirement planning for 2026.
Property & Wealth Tax
Registration duties 5–20% sliding scale, rental income as IRPP, no annual wealth tax, inheritance registration duties
Madagascar Inheritance & Gift Tax Guide 2026 — Registration Duties on Inheritance, Gift Tax, Succession Law
Malagasy inheritance and gift tax. Registration duties apply to inheritance transfers at sliding 5–20% rates. Gift tax on lifetime transfers. Intestate succession under Malagasy law, wills, and probate for 2026.
Madagascar Property Tax Guide 2026 — Registration Duties 5–20% Sliding Scale, Transfer Tax
Malagasy property tax. Registration duties 5–20% sliding scale on property transfers, land tax, and compliance requirements for 2026.
Madagascar Rental Income Guide 2026 — Taxed as IRPP Progressive, Deductions, Property Management
Malagasy rental income taxation. Rental income is taxed under progressive IRPP rates 0–36%, allowable deductions for expenses, vacant property rules, and compliance for 2026.
Madagascar Wealth Tax Guide 2026 — No Annual Wealth Tax, Land Tax as Proxy
Malagasy wealth tax. Madagascar does not impose an annual net wealth tax. Land tax (taxe foncière) on property serves as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge, no wealth-based levies for 2026.
Employment & Social Security
CNaPS 9% employee + 13% employer capped, social insurance, pension system
Madagascar Calculators (6)
Free calculators for Malagasy salary, tax, and personal finance.
Madagascar Salary
Net pay after IRPP 0–36%, professional deduction 20%, CNaPS 9%.
Madagascar VAT
VAT 20% standard rate for net/gross amounts.
Madagascar Corporate Tax
IBS 20%, agriculture 15%, new companies 10%.
Madagascar Property Tax
Registration duties 5–20% sliding scale.
Madagascar Social Insurance
CNaPS 9%+13% capped contributions.
Madagascar Income Tax
IRPP 0–36% bracket calculator.