Source-cited draft: company formation & entity choice for Madagascar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types and incorporation | Madagascar's company law follows the OHADA-style framework; the most common vehicles are the SARL (limited liability company) and SA (joint-stock company), registered with the Registre du Commerce et des Sociétés (RCS) via the Economic Development Board of Madagascar (EDBM) one-stop shop. | |
| Société à Responsabilité Limitée (SARL) | Most common form; 1 to 100 partners, liability limited to capital contributionsLoi sur les sociétés commerciales (Madagascar) | |
| Société Anonyme (SA) | Joint-stock company for larger ventures; governed by a board / managing directorLoi sur les sociétés commerciales (Madagascar) | |
| Entreprise individuelle / sole trader | Single-owner business taxed in the owner's hands; commonly under the synthetic regimeCode Général des Impôts (Madagascar) | |
| SARL minimum share capital | No statutory minimum (commonly a nominal amount, e.g. MGA 100,000 / ~US$1)Loi sur les sociétés commerciales (Madagascar) | |
| SARL minimum shareholders / directors | At least 1 shareholder and 1 manager (gérant); partners may be of any nationalityLoi sur les sociétés commerciales (Madagascar) | |
Madagascar's company law follows the OHADA-style framework; the most common vehicles are the SARL (limited liability company) and SA (joint-stock company), registered with the Registre du Commerce et des Sociétés (RCS) via the Economic Development Board of Madagascar (EDBM) one-stop shop.
Other Madagascar computations in the OpenAccountants library.
| Incorporation registry / one-stop shop |
| Registre du Commerce et des Sociétés (RCS), via the EDBM one-stop shopLoi sur les sociétés commerciales (Madagascar) |
| Core incorporation steps | Reserve company name; deposit capital and obtain certificate (if applicable); sign statutes; file with RCS; register for tax ID (NIF) and VAT where relevantLoi sur les sociétés commerciales (Madagascar) |
| Typical incorporation timeline | Approximately 1 to 3 weeks via the EDBM one-stop shopEDBM company registration guidance (Madagascar) |
| Tax identification number | Numéro d'Identification Fiscale (NIF) obtained at registration with the DGICode Général des Impôts (Madagascar) |
| Core annual compliance | File annual IR return (15 May for 31 Dec year-end), monthly TVA and IRSA returns, quarterly CNAPS, and file annual financial statementsCode Général des Impôts (Madagascar) |
| Local representation | A SARL must have a resident representative/manager based in MadagascarLoi sur les sociétés commerciales (Madagascar) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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