Tax Map · Relocation rankings

Tax residency in Madagascar

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• home available in Madagascar (owner/usufructuary/tenant)
• main place of stay in Madagascar

A self-funded foreigner can obtain residence by using the long-stay investor visa and residency-by-investment route, which requires creating or buying a Malagasy company and making a substantial job-creating investment, but there is no simple digital-nomad or passive-income visa.

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.

“The following are regarded as resident in Madagascar: People who have a home available to them as owners, usufructuary. or tenants in Madagascar. People who, without having a home under the conditions above, nevertheless have their main place of stay in Madagascar.” — PwC Worldwide Tax Summaries

Estimate — confirm against the linked sources. See methodology.