Source-cited draft: vat / gst 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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Value-added tax (TVA) overview
Madagascar applies a value-added tax (Taxe sur la Valeur Ajoutée, TVA) with a standard rate of 20%. Registration is mandatory once turnover reaches MGA 400 million; returns are filed monthly.
Standard TVA rate
20Code Général des Impôts (Madagascar) — TVA, https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Zero rate on exports
0Code Général des Impôts (Madagascar) — TVA, https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Reduced rate — butane gas
10Code Général des Impôts (Madagascar) — TVA, https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Exempt supplies
Unprocessed agricultural products, medical care, and educational services are exemptCode Général des Impôts (Madagascar) — TVA, https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
VAT registration threshold
400000000Code Général des Impôts (Madagascar) — TVA; Loi de Finances 2020, https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Filing frequency and deadline
Monthly return and payment due by the 15th of the following monthCode Général des Impôts (Madagascar) — TVA, https://manao.mg/fr/declaration-mensuelle-tva
VAT payable computation
Output TVA collected less deductible input TVA, declared on the monthly returnCode Général des Impôts (Madagascar) — TVA, https://manao.mg/fr/declaration-mensuelle-tva
VAT refunds
Refunds restricted mainly to free-zone companies and export professionals; otherwise input VAT is carried forward/credited (approx — confirm)Code Général des Impôts (Madagascar) — TVA, https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Reverse charge on imported services
VAT on services supplied by non-residents is self-assessed/withheld by the Madagascar recipient (reverse charge) (approx — confirm)Code Général des Impôts (Madagascar) — TVA, https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
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Other Madagascar computations in the OpenAccountants Tax Library.