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.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Société à Responsabilité Limitée (SARL)
Most common form; 1 to 100 partners, liability limited to capital contributionsLoi sur les sociétés commerciales (Madagascar) — https://madagascarinvest.com/how-to-start-a-company-in-madagascar/
Société Anonyme (SA)
Joint-stock company for larger ventures; governed by a board / managing director ((approx — confirm))Loi sur les sociétés commerciales (Madagascar) — https://madagascarinvest.com/how-to-start-a-company-in-madagascar/
Entreprise individuelle / sole trader
Single-owner business taxed in the owner's hands; commonly under the synthetic regime ((approx — confirm))Code Général des Impôts (Madagascar) — https://madagascarinvest.com/how-to-start-a-company-in-madagascar/
SARL minimum share capital
No statutory minimum (commonly a nominal amount, e.g. MGA 100,000 / ~US$1) ((approx — confirm))Loi sur les sociétés commerciales (Madagascar) — https://www.healyconsultants.com/madagascar-company-registration/setup-llc/
SARL minimum shareholders / directors
At least 1 shareholder and 1 manager (gérant); partners may be of any nationalityLoi sur les sociétés commerciales (Madagascar) — https://madagascarinvest.com/how-to-start-a-company-in-madagascar/
Incorporation registry / one-stop shop
Registre du Commerce et des Sociétés (RCS), via the EDBM one-stop shopLoi sur les sociétés commerciales (Madagascar) — https://madagascarinvest.com/how-to-start-a-company-in-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) — https://madagascarinvest.com/how-to-start-a-company-in-madagascar/
Typical incorporation timeline
Approximately 1 to 3 weeks via the EDBM one-stop shop ((approx — confirm))EDBM company registration guidance (Madagascar) — https://madagascarinvest.com/how-to-start-a-company-in-madagascar/
Tax identification number
Numéro d'Identification Fiscale (NIF) obtained at registration with the DGICode Général des Impôts (Madagascar) — https://madagascarinvest.com/how-to-start-a-company-in-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 statements ((approx — confirm))Code Général des Impôts (Madagascar) — https://taxsummaries.pwc.com/madagascar/corporate/tax-administration
Local representation
A SARL must have a resident representative/manager based in Madagascar ((approx — confirm))Loi sur les sociétés commerciales (Madagascar) — https://www.healyconsultants.com/madagascar-company-registration/setup-llc/
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Other Madagascar computations in the OpenAccountants Tax Library.