Minimum hiring wage in Madagascar: a double increase in 2026

After several months of anticipation, the implementing decree has finally been published. This year, the Minimum Hiring Wage (SME) is undergoing an unprecedented change : two successive increases, with a retroactive effect that employers must take into account without delay. Key Points to Remember The...

THE ELECTION OF STAFF DELEGATES IN MADAGASCAR

The election of employee representatives, which is the responsibility of HR, is mandatory in any establishment employing more than eleven (11) employees. It is important to remain the main duties of employee representatives according to the Labor Code in force in Madagascar: Present to employers all individual or collective...

Changes introduced by the 2026 Finance Act in Madagascar

Are you wondering what Madagascar’s 2026 Finance Act means for your business? What impact will these new tax provisions have? Find out about the main changes and how they will affect the taxes and regulations applicable to businesses and individuals in Madagascar. Here is a summary of the...

Employment Contracts in Madagascar: CDI and CDD Explained

Planning to hire in Madagascar? Be aware: the legal framework has changed.The new Law No. 2024-014 on the Malagasy Labor Code redefines the rules that govern the relationship between employer and employee, particularly regarding the employment contract in Madagascar. Several types of employment contracts exist, but in practice,...

Major Changes Introduced by the 2025 Finance Act in Madagascar

Are you wondering how the 2025 Finance Act in Madagascar will affect your business? What impact will these new tax provisions have? Explore the key changes and their implications for taxes, levies, and regulations affecting businesses and individuals in Madagascar. Key Updates in the 2025 Finance Act The 2025...

INCOME TAX IN MADAGASCAR (IR)

Income tax and related taxes in Madagascar are direct taxes on income and gains earned by individuals, businesses, or similar entities. Categories of Income Tax and Related Taxes There are five (5) categories of income tax and related taxes in Madagascar: Income Tax (IR) Synthetic Tax (IS) Income Tax on Salaries and...