The tax on salary and all statutory social contributions are withheld monthly by the employer, who is responsible for tax filing and payment. Employees are not required to file individual tax returns unless they work for an employer that is not established in Madagascar. If the employee does not have any business income, there is no requirement to file for IR.
IR returns for small individual businesses must be filed at the tax office before 31 March of each year.
IR returns for large individual businesses must be filed before 15 May of each year for businesses having financial years ended on 31 December, before 15 November of each year for businesses having financial years ended on 30 June, and within 15 days of the fourth month of the end of financial year for other businesses.
WHT on foreign services is payable to the tax authorities within one month of the date of payment.
Payment of tax
Payment of IRSA must be done before the 15th day of each month. Payment of social tax contributions must be done quarterly.
Payment of IR must be done at the same time as the tax return filing and at the same office.