DoubleTaxationTaxes on salary: Madagascar preliminary data
How much income tax and social contributions are paid on a salary in Madagascar, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MGA 315,447,976 ≈ €60,000 |
|---|---|
| Income tax | MGA 75,351,994 ≈ €14,332 |
| Take-home pay | MGA 240,095,982 ≈ €45,668 |
| Employer's labour cost | MGA 315,447,976 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Madagascar yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 5257.466271 MGA (UN Treasury — UN operational rates of exchange, MGA per USD effective 31 Dec 2025 (in force until the next rate of 15 Jan 2026), 02/01/2026) ↗
Sources
- Ministère de l'Economie et des Finances — Loi n° 2025-021 portant Loi de finances pour 2026 (IRSA art. 01.03.16, IRCM art. 01.04.04, impôt synthétique art. 01.02.02/01.02.05)
- Ministère de l'Economie et des Finances — Loi de finances rectificative 2026 (ampliation)
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Madagascar (CNaPS, medical services)
- UN Treasury — UN operational rates of exchange (rates effective 31 Dec 2025)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.