Payroll and employee tax in Madagascar
If you run payroll in Madagascar, you withhold employee income tax and remit it to Direction Générale des Impôts (DGI), and contribute to CNaPS (national social-security fund). Declare and pay it on the cycle Direction Générale des Impôts (DGI) sets.
Monthly payroll duties
- 1 Withhold employee income tax and pay it to Direction Générale des Impôts (DGI).
- 2 Contribute to CNaPS (national social-security fund).
- 3 Keep payroll records and issue payslips / tax certificates.
Frequently asked questions
How is employee tax paid in Madagascar?
You withhold it from salaries and remit it to Direction Générale des Impôts (DGI), with social-security contributions to CNaPS (national social-security fund).
More on Madagascar
- Register a company — Madagascar
- Company tax — 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
- Importing & customs — Madagascar
- Annual returns — Madagascar
- Full Madagascar compliance guide
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Reviewed June 2026 from official sources. General information only — confirm with Direction Générale des Impôts (DGI) or a registered professional.