Madagascar

MG MGAAr French
Pros
Low labor costs and significant opportunities for private investment in emerging sectors
Tax incentives for export-oriented enterprises within designated free zones
Minimal government oversight in remote regions allowing for autonomous lifestyle and resource development
Cons
Pervasive systemic corruption and weak judicial protection for private property rights
Severe infrastructure deficits, particularly regarding unreliable power grids and dilapidated road networks
Persistent political instability and rising security risks impacting long-term business predictability

Long story short: Here, tax administration is basically a fiction: nobody's really coming after you, unless you forget to grease the right palm at the right moment.

The flip side: corruption runs through everything, from customs to permits, the banking system stays fragile and wary of foreigners, roads outside the capital are in rough shape, and power cuts punctuate your days even in the nice neighborhoods.

Beyond that: security stays decent in upscale areas like Ivandry, the food blends French and Malagasy influences beautifully, the landscapes rank among the wildest on the planet, and the cost of living is absurdly low.

VERYLOW TAX 4.9/10 HOLDING 3.1/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10

Will your income be taxed?

Long story short: YES, FAIRLY.
Income tax in Madagascar sits at a middling 20%.

Residency follows the standard international playbook (day counts, economic ties, habitual abode), so if you actually live here, you pay the full menu. No more, no less.

01.1 Income tax
Personal income tax
0 → 20%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 5 brackets
Bracket (USD)Rate
0 – 81exempt
81 – 925%
92 – 11510%
116 – 13915%
139 +20%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
does not exist here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, FAIRLY.
Madagascar takes 20% when you sell, and that's the whole story: no annual wealth levy, no inheritance regime.

The state waits for the value to move before reaching for it; while it sits, nobody touches it.

02.1 Investment income
Capital gains
20%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
10%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
NONE
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 20% · Cryptocurrencies are not specifically regulated in Madagascar. The Central Bank (Banky Foiben'i Madagasikara) has issued warnings stating they are not legal tender but has not banned them. In the absence of specific crypto legislation, the General Tax Code (CGI) applies general rules where gains from the disposal of movable property (plus-values mobilières) are subject to a flat tax rate of 20% under the Impôt sur les Revenus (IR).
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Madagascar is 20%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.

And the registries are public: your name as shareholder, free to browse.

For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.

03.1 Rates
Corporate tax
5 → 20%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 92,4005%
92,400 +20%
VAT standard rate
20%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires2 distinct tiers in force
10%20%
Food & drink
20%
food
20%
non-alcoholic
20%
alcohol
Print media
20%
books
20%
ebooks
20%
newspapers
Culture
20%
cultural events
20%
cinema
20%
theatre
20%
museums
20%
sports
Transport
20%
public transit
20%
rail
20%
air
Hospitality
20%
hotels
20%
restaurants
20%
takeaway
Health
20%
pharma
20%
medical dev.
Energy
20%
electricity
10%
natural gas
20%
district heat.
20%
domestic fuel
Utilities
20%
water
20%
waste
Clothing
20%
kids clothing
Digital & telecom
20%
digital
20%
telecom
20%
broadcast
Construction
20%
construction
20%
social housing
Agriculture
20%
farm inputs
20%
animal feed
Personal services
20%
funeral
20%
hairdressing
Finance
20%
insurance
20%
financial svc.
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Article 931 of Law No. 2003-036 of January 30, 2004, on Commercial Companies · Madagascar adheres to the principle of the autonomy of the legal entity, meaning company assets are legally distinct from those of the shareholder. Under Article 931 of Law No. 2003-036, a manager (including a sole shareholder-manager) who uses corporate assets for personal gain in a manner contrary to the company's interest commits a criminal offense (Abus de Biens Sociaux). This liability applies regardless of the company's solvency or the sole shareholder's consent, as the law protects the corporate interest as an independent legal value.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et des Sociétés (RCS)
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre du Commerce et des Sociétés (RCS)
03.3 Incorporation cost
In this country, the most standard company form is called Société à Responsabilité Limitée (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
Government Registration & Registry Fees (RCS, STAT, NIF)
USD 15
Provisional Income Tax (Acompte Provisionnel d'Impôt sur les Revenus)
USD 74
Professional Legal & Incorporation Services
USD 577
Notary and Documentation Legalization Fees
USD 35
Total
USD 701

A good fit for a holding?

Long story short: NO.
Madagascar has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
95%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentaires75% holding
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
10%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
20%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
10%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
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Source et informations complémentairesno punitive rate on record
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · MG 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with MG.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Madagascar taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesnot available
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: NO.
Foreign tax offices see next to nothing of what you do in Madagascar: it has signed few exchange frameworks.

But the corporate registries are public: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.

Multilateral reporting frameworks 1/9 active · 1 pending
CRS
CARF
FATCA
MLI
BEPS
MAAC
2025
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Madagascar sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Madagascar is locked down (RSF rank #113). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
113/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 50 · ↓ 13 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
e-Ariary
The main goals are to improve financial inclusion, to reduce costs for cash management and to strenghthen monetary sovereignity.
Banky Foiben'i Madagasikara
RESEARCH

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Madagascar. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (3/11), but for an online business this is swimming against the current.

Accept payments 1/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Madagascar. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.