Madagascar Personal Income Tax
Detailed personal income tax rates and rules for Madagascar in 2026.
Income TaxMGA
Madagascar levies personal income tax at a flat rate of 20% on income above a minimum threshold of MGA 350,000 per month. Employment income is taxed through withholding.
| Income Range (MGA) | Tax Rate |
|---|---|
| MGA 0 – MGA 350K | 0% |
| MGA 350K+ | 20% |
Filing Deadline
March 15 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Madagascar or are present for more than 183 days.
How Madagascar Income Tax compares
Madagascar’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
Madagascar
20%
Africa average
32.3%
Global average
27.7%
