Source-cited draft: corporate income tax 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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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax (IR) rate — real regime
20% of taxable profitCode Général des Impôts (Madagascar) — IR (https://taxsummaries.pwc.com/madagascar/corporate/taxes-on-corporate-income)
Turnover threshold for the real regime
Annual turnover exceeding MGA 400,000,000Code Général des Impôts (Madagascar) — IR (https://taxsummaries.pwc.com/madagascar/corporate/taxes-on-corporate-income)
Synthetic regime (turnover < MGA 400m) — Impôt Synthétique (IS)
5% of turnover (commonly applied to 70% of turnover); minimum from MGA 16,000 to MGA 150,000 by activityCode Général des Impôts (Madagascar) — Impôt Synthétique (https://taxsummaries.pwc.com/madagascar/corporate/taxes-on-corporate-income)
Minimum CIT under the real regime — general activities
1% of turnover plus MGA 1,000,000Code Général des Impôts (Madagascar) — IR (https://taxsummaries.pwc.com/madagascar/corporate/taxes-on-corporate-income)
Minimum CIT — agriculture, artisan, transport, industrial, hotel, mining
1% of turnover plus MGA 500,000Code Général des Impôts (Madagascar) — IR (https://taxsummaries.pwc.com/madagascar/corporate/taxes-on-corporate-income)
Reduced rate — cooperative societies
10% on interest and rebates distributed to membersCode Général des Impôts (Madagascar) — IR (https://taxsummaries.pwc.com/madagascar/corporate/taxes-on-corporate-income)
Tax base
Net accounting profit adjusted for tax purposes (Madagascar-source income); territorial systemCode Général des Impôts (Madagascar) — IR (https://taxsummaries.pwc.com/madagascar/corporate/income-determination)
Withholding tax on dividends to non-residents (non-treaty)
10%Code Général des Impôts (Madagascar) — IRCM (https://taxsummaries.pwc.com/madagascar/corporate/withholding-taxes)
Withholding tax on loan interest to non-residents (non-treaty)
20%Code Général des Impôts (Madagascar) — IRCM (https://taxsummaries.pwc.com/madagascar/corporate/withholding-taxes)
Withholding tax on royalties, management and service fees to non-residents (non-treaty)
10%Code Général des Impôts (Madagascar) — IR/IRCM (https://taxsummaries.pwc.com/madagascar/corporate/withholding-taxes)
CIT return filing deadline (31 Dec year-end)
15 May of the following yearCode Général des Impôts (Madagascar) (https://taxsummaries.pwc.com/madagascar/corporate/tax-administration)
CIT return filing deadline (30 June year-end)
15 NovemberCode Général des Impôts (Madagascar) (https://taxsummaries.pwc.com/madagascar/corporate/tax-administration)
CIT payment
Provisional installments paid bimonthly; final balance due with the returnCode Général des Impôts (Madagascar) (https://taxsummaries.pwc.com/madagascar/corporate/tax-administration)
Withholding tax remittance deadline
By the 15th of the month following paymentCode Général des Impôts (Madagascar) (https://taxsummaries.pwc.com/madagascar/corporate/tax-administration)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies are taxed under the Impôt sur les Revenus (IR). Large taxpayers (turnover ≥ MGA 400m) fall under the real regime at 20% of profit with a minimum tax; smaller taxpayers use a synthetic turnover-based regime.
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Other Madagascar computations in the OpenAccountants Tax Library.