Company tax in Madagascar: rates and returns
Companies in Madagascar pay corporate income tax at a headline rate of 20% (minimum 0.5% of turnover), administered by Direction Générale des Impôts (DGI). TVA is charged at 20%. Rates are set in the budget and change, so confirm the current figure with Direction Générale des Impôts (DGI).
What you file
- 1 An annual corporate income tax return to Direction Générale des Impôts (DGI).
- 2 TVA returns (20%) if registered — compulsory once turnover passes MGA 400 million (turnover).
- 3 Employee taxes monthly if you pay salaries.
Frequently asked questions
What is the corporate tax rate in Madagascar?
The headline corporate income tax rate in Madagascar is 20% (minimum 0.5% of turnover) (administered by Direction Générale des Impôts (DGI)). Confirm the current rate with Direction Générale des Impôts (DGI).
More on Madagascar
- Register a company — Madagascar
- VAT / sales tax — Madagascar
- Hiring staff — Madagascar
- Start a business — Madagascar
- Data protection — Madagascar
- Tax clearance — Madagascar
- Empowerment / B-BBEE — Madagascar
- Licences & permits — Madagascar
- Payroll & employee tax — Madagascar
- Importing & customs — Madagascar
- Annual returns — Madagascar
- Full Madagascar compliance guide
Company tax elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Direction Générale des Impôts (DGI) or a registered professional.