Madagascar Tax Calculator (2026)
Income tax rates and take-home pay for Madagascar
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Madagascar Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Non-taxable range | MGA 0 - MGA 350,000 | 0.0% |
| 5% bracket | MGA 350,000 - MGA 400,000 | 5.0% |
| 10% bracket | MGA 400,000 - MGA 500,000 | 10.0% |
| 15% bracket | MGA 500,000 - MGA 600,000 | 15.0% |
| 20% bracket | MGA 600,000+ | 20.0% |
Minimum IRSA liability
Fixed amount: MGA 3,000 per year
Applies when tax liability exceeds MGA 0
Key Facts
Tax Year
2025
Currency
MGA
Top Rate
20.0%
Brackets
5 brackets
Tax-Free Threshold
MGA 350,000
Social Contributions
0 items
Assumptions
- · Model uses IRSA (salary income tax) applicable to resident employees with employment income.
- · Minimum IRSA liability of MGA 3,000 is modeled as a fixed surcharge applied after bracket calculations.
- · Employee social contributions (1% pension, 1% health, 1% training = 3% total) are deductible from gross income before IRSA calculation, per stated deductions.
- · Employer social contributions (13% pension, 5% health, 1% training) are excluded as per schema rules (employer-only charges).
- · Dependent tax credit of MGA 2,000 per month (MGA 24,000 annually) is not applied; model assumes no dependents per default person definition.
- · No church tax, no optional expat regime, no business income complications assumed.
- · Legal minimum salary and related caps on contributions are not explicitly modeled due to lack of current 2025 LMS figure; contribution calculations use stated percentages without monthly maximums.
Frequently asked questions
What is the income tax system like in Madagascar?
Madagascar uses a progressive income tax system called IRSA with five brackets ranging from 0% to 20%. Income up to MGA 350,000 is non-taxable, and rates increase as your income rises, reaching the top rate of 20% on income above MGA 600,000. There is also a minimum IRSA liability of MGA 3,000 that applies to all taxpayers.
How much do I pay in social contributions as an employee in Madagascar?
As an employee, you contribute 3% of your gross income toward social security and training, which includes 1% for pension, 1% for health insurance, and 1% for training. These contributions are deducted from your gross income before your income tax is calculated, reducing your taxable base.
What is the non-taxable income threshold in Madagascar?
The first MGA 350,000 of your annual income is completely non-taxable in Madagascar. Once you earn above this threshold, you begin paying tax at 5% on income between MGA 350,000 and MGA 400,000, with rates increasing at higher income levels.
Do I need to file taxes if I earn below a certain amount in Madagascar?
While the non-taxable threshold is MGA 350,000, all employees are subject to a minimum IRSA liability of MGA 3,000 annually. This means even if your calculated tax is below this amount, you will owe at least MGA 3,000 in income tax if you are a resident employee with employment income.
Are there different tax rates for different regions in Madagascar?
The tax data provided covers Madagascar as a whole with no regional variations. Income tax rates and brackets apply uniformly across the country for resident employees, so your location within Madagascar does not affect your tax obligations.
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