IRSA scale in Madagascar
The salary income tax: the progressive scale in force, bracket by bracket, with worked figures and the history of its versions.
In Madagascar, the IRSA follows a progressive bracket scale: 0% up to 350,000 ariary of monthly taxable income, then 5%, 10%, 15%, 20% and 25% above 4,000,000 ariary, in force since 01/01/2026 (loi n° 2025-021 (LF 2026)). The tax is the sum of each bracket's result.
Last checked on 12/07/2026
The scale in force
The monthly taxable-income brackets and their rates, as set by the loi n° 2025-021 (LF 2026). The tax is computed bracket by bracket (a marginal scale).
| Taxable-income bracket (per month) | Rate |
|---|---|
| Up to 350,000 Ar | 0 % |
| From 350,001 to 400,000 Ar | 5 % |
| From 400,001 to 500,000 Ar | 10 % |
| From 500,001 to 600,000 Ar | 15 % |
| From 600,001 to 4,000,000 Ar | 20 % |
| Above 4,000,000 Ar | 25 % |
Minimum tax
3,000 Ar
Once taxable income exceeds the exempt bracket, the IRSA due cannot be lower than this amount (tax code, art. 01.03.16).
Per-dependent reduction
2,000 Ar
Monthly tax reduction per dependent (art. 01.03.19), without bringing the tax below the minimum.
Worked example
For a monthly taxable income of 1,000,000 ariary, the tax is computed bracket by bracket: 0% on the first bracket, then 5%, 10%, 15% and 20% on the income slices falling in each following bracket. The total due is:
107,500 Ar
Pure scale arithmetic, with no dependents. Taxable income is the base after deductible social contributions, rounded down to the hundred ariary before computing.
| Monthly taxable income | IRSA due |
|---|---|
| 400,000 Ar | 3,000 Ar |
| 500,000 Ar | 12,500 Ar |
| 750,000 Ar | 57,500 Ar |
| 1,000,000 Ar | 107,500 Ar |
| 2,000,000 Ar | 307,500 Ar |
| 4,000,000 Ar | 707,500 Ar |
| 6,000,000 Ar | 1,207,500 Ar |
The history of the scale
Each finance law may revise the scale. Three versions have followed one another since the bracket scale was introduced in 2021.
2026
01/01/2026loi n° 2025-021 (LF 2026)
- Brackets
- 6
- Top marginal rate
- 25 %
- Minimum tax
- 3,000 Ar
2022
01/01/2022loi n° 2021-027 (LFI 2022)
- Brackets
- 5
- Top marginal rate
- 20 %
- Minimum tax
- 3,000 Ar
2021
01/01/2021loi n° 2020-013 (LFI 2021)
- Brackets
- 5
- Top marginal rate
- 20 %
- Minimum tax
- 2,000 Ar
Before 2021, the IRSA applied a single 20% rate to the income share above the exempt threshold (350,000 ariary since the 2019 amending finance law, 250,000 ariary before that).
Method
The scale is transcribed from the promulgated finance laws (DGI and MEF texts), version by version, each at its entry into force. The examples are the exact arithmetic of the scale in force, with no added assumption. This page presents figures and texts, never tax advice.
Sources: finance laws (portal.impots.mg, mef.gov.mg); general tax code.
API access
Stileex's public series for Madagascar (including the minimum wage) are available in JSON through the catalog.
- Series catalog
GET https://api.stileex.xyz/v1/series/mg
See also
Frequently asked questions
- Is the IRSA computed on the whole salary at the top bracket's rate?
- No. The scale is marginal: each rate only applies to the income share falling within its bracket, and the tax due is the sum of each bracket's result.
- What is the 3,000-ariary minimum tax?
- Once taxable income exceeds the exempt 350,000-ariary bracket, the tax due cannot be lower than 3,000 ariary, even when the bracket arithmetic yields less. An income that stays within the exempt bracket pays no IRSA.
- How does the per-dependent reduction work?
- The computed tax is reduced by 2,000 ariary per month per dependent (minor children or children in education, ascendants without means), without going below the minimum tax.
- What changed with the 2026 finance law?
- Law no. 2025-021 adds a sixth bracket: income above 4,000,000 ariary per month is taxed at 25%, with the 600,001-to-4,000,000 bracket staying at 20%. The other brackets, the minimum tax and the per-dependent reduction are unchanged.