Source-cited draft: personal 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.
IRSA band 1 — up to MGA 350,000 / month
0%Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
IRSA band 2 — MGA 350,001 to 400,000 / month
5%Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
IRSA band 3 — MGA 400,001 to 500,000 / month
10%Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
IRSA band 4 — MGA 500,001 to 600,000 / month
15%Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
IRSA band 5 — above MGA 600,000 / month
20%Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
Tax-free monthly threshold
350,000Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
Minimum IRSA payable
3,000Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
Deduction per dependent
2,000Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/deductions
Deductibility of mandatory social contributions
Employee CNAPS and health (OSTIE) contributions are deductible from the IRSA baseCode Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/deductions
Non-resident salary income
Madagascar-source salary income is subject to IRSA; non-residents are generally taxed only on Madagascar-source incomeCode Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/taxes-on-personal-income
IRSA collection mechanism
Withheld monthly by the employer, who files and pays before the 15th of the following monthCode Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/tax-administration
Annual income tax filing for individuals with business income (synthetic regime)
31 March following the tax yearCode Général des Impôts (Madagascar) — https://taxsummaries.pwc.com/madagascar/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Madagascar computations in the OpenAccountants Tax Library.