Madagascar PAYE
Calculator 2025/26

Official monthly IRSA bands with CNaPS pension (1% employee, 13% employer), the current general-regime contribution ceiling, and dependent relief.

✦ Includes AI AdvisorMGA · Malagasy Ariary

Also see: Madagascar VAT Calculator

2025/26 Key Facts: IRSA bands: 0%, 5%, 10%, 15%, 20% with a MGA 3,000 minimum tax once IRSA is due. CNaPS: 1% employee + 13% employer, capped at MGA 2,101,440/mo in the standard general regime. Relief: MGA 2,000 per eligible dependent.

Enter Your DetailsMalagasy Ariary · MGA
Monthly Gross SalaryMGA 1,000,000
MGA 100,000MGA 5,000,000
Or type exact monthly amountBefore any deductions
MGA
Active Deductions
Eligible DependentsMGA 2,000 relief each
Monthly Take-Home Pay
MGA 0
After tax & CNaPS
Effective Tax Rate0%
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Calculate salary to unlock Madagascar tax analysis.

Madagascar Tax Bandsâ–¾
MGA 0 – 350,000/mo0%
MGA 350,001 – 400,000/mo5%
MGA 400,001 – 500,000/mo10%
MGA 500,001 – 600,000/mo15%
Above MGA 600,000/mo20%
Minimum IRSA when tax is due: MGA 3,000/month. CNaPS: 1% employee + 13% employer on salary up to MGA 2,101,440/month in the standard general regime.
Disclaimer: Informational only. Verify with local tax authority.
Madagascar PAYE Calculator
Madagascar PAYE Calculator
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Madagascar PAYE Tax Guide 2025/26

Madagascar's salary tax is administered by the DGID through IRSA using a real monthly ladder, not a simple two-band system. The current common-law scale is 0% up to MGA 350,000, then 5%, 10%, 15%, and 20% as taxable salary rises above MGA 600,000 per month. A minimum tax of MGA 3,000 applies once IRSA becomes due.

Madagascar uses the Malagasy ariary (MGA). For the standard general regime used by this calculator, CNaPS employee contribution is 1% and employer contribution is 13%, both applied on covered salary up to the current monthly ceiling of MGA 2,101,440. Salaries above that ceiling do not attract extra CNaPS in this standard regime.

Madagascar also allows a monthly IRSA relief of MGA 2,000 per eligible dependent for taxpayers above the taxable threshold, but that relief cannot reduce the tax below the statutory minimum. That means family situation can matter for PAYE, even though the relief is modest in amount.

Compared to most African countries with 4-9 payroll bands, Madagascar now sits in the middle of the pack on complexity: the rate ladder is still compact, but the CNaPS ceiling, minimum IRSA, and dependent relief all matter for accurate payroll estimates. Madagascar is an island nation east of mainland Africa, not part of WAEMU or CEMAC, using the independent ariary since 2005.

Madagascar Tax Bands

Monthly Taxable Income (MGA)Rate
0 – 350,0000%
350,001 – 400,0005%
400,001 – 500,00010%
500,001 – 600,00015%
Above 600,00020%

CNaPS employee: 1% of salary and employer CNaPS: 13%, both capped at MGA 2,101,440/month in the general regime used here. Minimum IRSA when tax is due: MGA 3,000/month. Currency: Malagasy ariary (MGA).

Madagascar Tax FAQ

Common PAYE Questions

What is Madagascar's PAYE structure?

Madagascar IRSA uses monthly progressive bands: 0% up to MGA 350,000; 5% on MGA 350,001-400,000; 10% on MGA 400,001-500,000; 15% on MGA 500,001-600,000; and 20% above MGA 600,000. Once IRSA is due, the minimum tax is MGA 3,000 per month.

Is CNaPS deductible from taxable income?

Yes. The employee CNaPS contribution of 1% is deducted from gross salary before IRSA is calculated, subject to the applicable contribution ceiling.

What is the CNaPS cap?

For the standard general regime used by this calculator, monthly CNaPS contributions are capped on salary up to MGA 2,101,440. That means the maximum employee CNaPS deduction is MGA 21,014.40 per month and the maximum employer CNaPS contribution is MGA 273,187.20 per month in this regime.

How is Madagascar PAYE calculated?

Monthly: deduct employee CNaPS, apply the progressive IRSA ladder, enforce the MGA 3,000 minimum tax when IRSA is due, then apply MGA 2,000 of relief per eligible dependent without reducing tax below the minimum.

What is the tax-free threshold in Madagascar?

The first MGA 350,000 of monthly taxable income after employee CNaPS is taxed at 0%. Employees at or below that taxable threshold pay no IRSA.

What is the total employer cost in Madagascar?

Employers pay the gross salary plus a 13% CNaPS contribution on covered salary up to the applicable ceiling. For example, on a monthly salary of MGA 2,000,000 in the general regime, the employer CNaPS is MGA 260,000, making the total employer cost MGA 2,260,000 per month.

What does CNaPS cover in Madagascar?

The Caisse Nationale de Prévoyance Sociale (CNaPS) covers retirement pensions, disability benefits, and survivor benefits. The combined standard rate is 14% of covered salary — 1% from the employee and 13% from the employer.

Is the AfroTools Madagascar PAYE calculator free?

Yes — the AfroTools Madagascar PAYE calculator is completely free with no account required. It includes real-time tax computation, CNaPS deductions, employer cost breakdown, interactive charts, AI tax analysis, and downloadable PDF summaries.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-03-28

Madagascar - high risk - AfroTools source audit

Official source links

Law, regulation, or version

PAYE income-tax bands and statutory deductions shown on the calculator page.

Calculation methodology

The calculator annualizes salary where needed, applies modeled employee statutory deductions, runs taxable income through the country PAYE bands, and derives net pay from gross pay minus modeled PAYE and statutory deductions. Employer-cost lines are informational where the page exposes them.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Annual gross salary: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Annual gross salary entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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