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Madagascar Payroll Changes - 2026
Tax updates
The Initial Finance Bill 2026 (PLF 2026) introduces potential adjustments to the IRSA (salary income tax). If approved:
- The ceiling of the current top bracket increased to 20%
- A new higher bracket was proposed at 25%
Proposed structure:
|
Legal basis |
Income brackets (Ar) |
Tax rate |
|
LFR 2025 |
Above 600,000 |
20% |
|
PLF 2026 |
600,001 – 4,000,000 |
20% |
|
PLF 2026 |
Above 4,000,000 |
25% (implicit) |