Individual - Significant developments

Last reviewed - 03 August 2020

Change of amount of flat abatement for managing shareholder 

For the purpose of CIT calculation, the flat abatement has been increased from MGA 3,000,000 to MGA 4,200,000.

Filing of financial statements online 

Any individual taxpayers having revenue of more than MGA 200 millions have to file annual financial statements online.

Taxation of individual professionals operating on education and health

Authorised individuals operating on education and health are subject to CIT ar a rate of 10% with a minimum tax of MGA 100,000 plus 1/1000 of annual turnover.


Taxpayer having an annual revenue exceeding 400 000 000 ariary must be registered for VAT.  This threshold was 200 000 000 ariary before.