Madagascar
Eastern Africa · MG · 4 treaties
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 20% |
| Capital gains | 20% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- home available in Madagascar (owner/usufructuary/tenant)
- main place of stay in Madagascar
Official guidance treats residence as based on having a home available or having Madagascar as the main place of stay, so leaving and ceasing to meet those factual tests should end residence. The available guidance does not indicate any citizenship rule, domicile/deemed-domicile tail, or exit tax that would make leaving difficult.
Source: PwC Worldwide Tax Summaries
Tax treaty network (4)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Canada | 15% | 10% | 10% |
| France | — | — | — |
| Mauritius | 10% | 10% | 5% |
| Morocco | 10% | 10% | 10% |