Tax residency in Madagascar
How to become a tax resident — and how hard it is to leave.
How long does it take to become a tax resident of Madagascar?
It takes 183 days to become a tax resident of Madagascar.
Common questions
- What tax system does Madagascar use?
- Madagascar operates a worldwide tax system, meaning residents are taxed on their global income.
- What is the top personal income tax rate in Madagascar?
- The top personal income tax rate in Madagascar is 20%.
- Does Madagascar impose an exit tax?
- Madagascar does not have an exit tax.
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.
How to break residency
easy to leaveOfficial 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.