Source-cited draft: tax overview for Madagascar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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 It may be incomplete, outdated, or wrong.
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| Madagascar tax system at a glance | Madagascar levies income tax, corporate tax, salary tax (IRSA) and VAT (TVA) under the Code Général des Impôts (CGI), administered by the Direction Générale des Impôts. This is an unverified draft for tax year 2025 and must be reviewed by a licensed Malagasy accountant. | |
| Currency | Malagasy ariary (MGA)Code Général des Impôts (Madagascar) | |
| Tax authority | Direction Générale des Impôts (DGI), Ministère de l'Économie et des FinancesCode Général des Impôts (Madagascar) | |
| Standard tax / fiscal year | Calendar year (31 December); companies may close on another 12-month period (e.g. 30 June) without prior authorisationCode Général des Impôts (Madagascar) | |
| Basis of taxation | Residents are taxed on Madagascar-source income; salary income received in Madagascar is taxable even if paid by a foreign employerCode Général des Impôts (Madagascar) | |
| Headline top personal salary-tax (IRSA) rate | 20%Code Général des Impôts (Madagascar) — IRSA | |
| Headline corporate income tax (IR) rate |
Madagascar levies income tax, corporate tax, salary tax (IRSA) and VAT (TVA) under the Code Général des Impôts (CGI), administered by the Direction Générale des Impôts. This is an unverified draft for tax year 2025 and must be reviewed by a licensed Malagasy accountant.
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Other Madagascar computations in the OpenAccountants library.
| 20%Code Général des Impôts (Madagascar) — Impôt sur les revenus (IR) |
| Does VAT/GST exist? | Yes — Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 20%Code Général des Impôts (Madagascar) — TVA |
| Annual corporate/individual income tax return deadline (31 Dec year-end) | 15 May following the close of the financial yearCode Général des Impôts (Madagascar) |
| VAT filing frequency | Monthly — return and payment due by the 15th of the following monthCode Général des Impôts (Madagascar) — TVA |
| Turnover threshold for the 'real' tax regime / VAT liability | MGA 400,000,000 annual turnoverCode Général des Impôts (Madagascar) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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