Madagascar

Last update: 2026-05-28
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
Personal income
0 → 20%
progressive
Corporate
3.5 → 20%
progressive
Capital gains
20%
flat
VAT (standard)
20%
standard rate
i 6.4 PRIVACY GRADE
i 6 VERY LOW TAX
i 3.1 HOLDING
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 2 EASY CITIZENSHIP
VERYLOW TAX 6/10 HOLDING 3.1/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 2/10
01/08

Will Madagascar tax what you earn?

income tax tax residency territorial system

YES, FAIRLY. Personal income tax in Madagascar sits at an intermediate 20%. Residency follows the standard international pattern (day-count, economic interest, habitual abode), so anyone who actually lives here pays the full schedule.

Personal income taxi
0 → 20%
progressive · 5 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
183days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Madagascar tax what you own?

capital gains wealth tax inheritance dividends interest

YES, FAIRLY. Madagascar taxes capital gains at 20% on disposal, with no annual wealth overlay and no inheritance regime. The state takes its cut when value moves, not while it sits.

Capital gainsi
20%
flat
Dividend taxi
0%
flat · +10% non-residents
Interest incomei
20%
progressive
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback 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-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no 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.
03/08

Is it easy to run a company in Madagascar?

corporate tax criminal liability public registry VAT IP box

YES, BUT TAXED. Corporate tax in Madagascar is 20%, but the tax isn't where this country hurts. It treats misuse of corporate assets as a criminal offense (the textbook case is the French abus de biens sociaux doctrine: using your own company's money for personal purposes can trigger prosecution, even as sole shareholder, because the company is a distinct legal person and your consent doesn't waive the offense). And it runs public corporate registries: your name as shareholder is queryable by anyone with a browser. For an owner-operator, those two combined are the real friction. Heavier than the rate, and far less negotiable. Running a clean structure is straightforward; running it casually isn't.

Corporate taxi
3.5 → 20%
progressive
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL 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 privacyi
PUBLIC PAYWALL
Registre du Commerce et des Sociétés (RCS)
Directors privacyi
PUBLIC
Registre du Commerce et des Sociétés (RCS)
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée
Government Registration & Registry Fees (RCS, STAT, NIF) EUR 14
Provisional Income Tax (Acompte Provisionnel d'Impôt sur les Revenus) EUR 66
Professional Legal & Incorporation Services EUR 515
Notary and Documentation Legalization Fees EUR 31
Total EUR 625
VAT standard ratei
20%
2 distinct tiers in force
10% 20%
Energy
10%
natural gas
10%
domestic fuel
04/08

Is Madagascar good for your holding company?

treaty network participation exemption withholding

NO. Madagascar doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
95%
75% holding
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
10%
non-resident outbound
WHT · interest
20%
non-resident outbound
WHT · royalties
10%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
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
05/08

What does it cost to come and go from Madagascar?

exit tax territorial system dual citizenship

SOME. Madagascar taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Madagascar protect your privacy?

info exchange corporate registries

YES. Madagascar has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 1/10 active · 1 pending
CRS
CARF
FATCA
MLI
BEPS
MAAC
2025
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Madagascar itself a liability?

blacklists FATF standing

NO. Madagascar carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Madagascar?

press freedom crypto CBDC EU

NO. Press freedom in Madagascar is restricted (RSF rank #113). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
113/180
score 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
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.