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African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · MadagascarData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/MDG

Centre 19°19′S 46°45′E

Gazetteer · Eastern Africa · Low income

Madagascar

Collected 10.5% of GDP in tax in 2024, 31 of 38 reporting members.

10.5%

Tax, % of GDP, 2024

+1.9

Points since 2010

1.33

Tax buoyancy

over 16 years

$199

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Madagascar against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
MadagascarEastern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Eastern Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearMadagascarEastern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
20108.5411.5514.3410.6716.4326
20118.7112.5314.8410.9916.6233
20128.3713.0815.0711.4516.7533
20138.7813.6913.8311.2316.8932
201410.3114.7014.2611.8717.1332
20158.9515.1515.0812.3318.5533
20169.1915.6114.3812.4017.4333
20179.9715.2514.7511.5016.9535
201810.2715.6214.1810.8616.1036
201910.3615.1213.5711.5117.2338
20209.1914.2813.2710.8516.0738
202110.4211.9412.7210.4416.0640
202210.8213.6914.1811.3418.1639
202310.7613.4114.4311.3018.8237
202410.4614.2814.3012.1718.0538
202510.2313.6813.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%2%4%6%8%10%12%14%16%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Madagascar (orange) to the ATAF median (grey); the blue tick is the Eastern Africa median. All three are for 2024.
Show the numbers as a table
MeasureMadagascarEastern Africa medianATAF median
Tax-to-GDP10.4614.2814.30
Domestic taxes5.7010.019.01
Customs taxes4.764.764.87
Non-tax revenue0.440.652.59
VAT5.545.145.20
PIT1.252.432.04
CIT1.621.802.72

Plate III·Tax heads

How Madagascar's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%2%4%6%8%10%12%10111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxOther domestic taxesVAT on importsImport dutyOther customs taxesNot attributed to a head
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Domestic VAT6806313692.10
2010Personal income tax3950870351.22
2010Corporate income tax3679425811.13
2010Other domestic taxes348993440.11
2010VAT on imports8824312842.72
2010Import duty2682526240.83
2010Other customs taxes1406198470.43
2011Domestic VAT6582016391.96
2011Personal income tax4521418571.34
2011Corporate income tax3158920430.94
2011Other domestic taxes435909260.13
2011VAT on imports10078250412.99
2011Import duty3019301640.90
2011Other customs taxes1252045960.37
2011Not attributed to a head276823780.08
2012Domestic VAT5974502761.75
2012Personal income tax3797130951.11
2012Corporate income tax3103961390.91
2012Other domestic taxes320295220.09
2012VAT on imports10025599832.93
2012Import duty3056946460.89
2012Other customs taxes1032442950.30
2012Not attributed to a head1319520680.39
2013Domestic VAT5593856311.59
2013Personal income tax3780431591.07
2013Corporate income tax3555547231.01
2013Other domestic taxes317432330.09
2013VAT on imports11222145043.18
2013Import duty2827718230.80
2013Other customs taxes1024871040.29
2013Not attributed to a head2641352860.75
2014Domestic VAT5550156371.51
2014Personal income tax10961054192.99
2014Corporate income tax3207782260.87
2014Other domestic taxes342371210.09
2014VAT on imports10961054192.99
2014Import duty3207782260.87
2014Other customs taxes1062974180.29
2014Not attributed to a head2532550190.69
2015Domestic VAT6140781351.64
2015Personal income tax4137216211.10
2015Corporate income tax3838730641.02
2015Other domestic taxes388294510.10
2015VAT on imports11297278023.01
2015Import duty3739889281.00
2015Other customs taxes1430680260.38
2015Not attributed to a head2569621040.69
2016Domestic VAT7366980331.84
2016Personal income tax4560679991.14
2016Corporate income tax4818574581.20
2016Other domestic taxes504731930.13
2016VAT on imports11979110503.00
2016Import duty4379179621.09
2016Other customs taxes1311776330.33
2016Not attributed to a head1844237840.46
2017Domestic VAT8327233882.06
2017Personal income tax4683924561.16
2017Corporate income tax5211072071.29
2017Other domestic taxes480975360.12
2017VAT on imports13767425143.40
2017Import duty4866185011.20
2017Other customs taxes1340211760.33
2017Not attributed to a head1723497560.43
2018Domestic VAT8459988501.98
2018Personal income tax5111347831.19
2018Corporate income tax5849687141.37
2018Other domestic taxes664228670.16
2018VAT on imports11500890202.69
2018Import duty4996048271.17
2018Other customs taxes6156742751.44
2018Not attributed to a head1213982200.28
2019Domestic VAT8254561881.84
2019Personal income tax5881434311.31
2019Corporate income tax6490543871.44
2019Other domestic taxes568677040.13
2019VAT on imports11657439842.59
2019Import duty5236619861.17
2019Other customs taxes6897741811.54
2019Not attributed to a head1570978490.35
2020Domestic VAT7732604501.78
2020Personal income tax5270809131.21
2020Corporate income tax5810194921.34
2020Other domestic taxes394564060.09
2020VAT on imports14326890533.29
2020Import duty4230047680.97
2020Other customs taxes10116260.00
2020Not attributed to a head2172956090.50
2021Domestic VAT10336998712.23
2021Personal income tax5608624871.21
2021Corporate income tax6861105561.48
2021Other domestic taxes405108050.09
2021VAT on imports15264014663.29
2021Import duty5020331421.08
2021Other customs taxes2260110590.49
2021Not attributed to a head2651523210.57
2022Domestic VAT10635796601.97
2022Personal income tax6461995371.19
2022Corporate income tax9039840801.67
2022Other domestic taxes516657120.10
2022VAT on imports20667800553.82
2022Import duty6689289431.24
2022Other customs taxes2363695630.44
2022Not attributed to a head2197925250.41
2023Domestic VAT10310784091.82
2023Personal income tax7264562511.28
2023Corporate income tax10410561831.83
2023Other domestic taxes1414102790.25
2023VAT on imports18953868383.34
2023Import duty5964670091.05
2023Other customs taxes2349900870.41
2023Not attributed to a head4406620320.78
2024Domestic VAT13546192762.23
2024Personal income tax7605226201.25
2024Corporate income tax9830106301.62
2024Other domestic taxes799749400.13
2024VAT on imports20144696223.31
2024Import duty6613956331.09
2024Other customs taxes2218985540.36
2024Not attributed to a head2858820760.47
2025Domestic VAT14192958592.25
2025Personal income tax7406314301.17
2025Corporate income tax10819016211.71
2025Other domestic taxes918657000.15
2025VAT on imports19816091223.14
2025Import duty6618815001.05
2025Other customs taxes2307572040.37
2025Not attributed to a head2525366680.40

The mix in 2024

Every shilling, franc or rand of tax, by head

VAT on imports31.7%Domestic VAT21.3%Corporate income tax15.5%Personal income tax12.0%Import duty10.4%Not attributed to a head4.5%Other customs taxes3.5%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $6.4bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT13546192760.21
Personal income tax7605226200.12
Corporate income tax9830106300.15
Other domestic taxes799749400.01
VAT on imports20144696220.32
Import duty6613956330.10
Other customs taxes2218985540.03
Not attributed to a head2858820760.04

Every published number

Madagascar in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Madagascar: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$32.5bn$33.7bn$34.2bn$35.3bn$36.7bn$37.5bn$40.0bn$40.5bn$42.8bn$44.9bn$43.5bn$46.4bn$54.1bn$56.8bn$60.8bn$63.1bn
Real GDP16,469,502.7m16,729,461.8m17,233,210.6m17,629,639.3m18,218,328.8m18,788,981.2m19,539,252.6m20,307,791.5m20,956,494.8m21,880,934.4m20,626,948.8m21,184,400.0m22,097,810.1m23,302,798.3m24,078,561.2m24,898,770.9m
Final Consumption (PPP)$25.8bn$27.0bn$27.1bn$28.0bn$27.9bn$29.3bn$29.5bn$29.9bn$31.8bn$37.4bn$38.3bn$43.4bn$47.7bn$48.8bn$52.3bn$60.0bn
Total Tax Revenues (PPP)$2.8bn$2.9bn$2.9bn$3.1bn$3.8bn$3.4bn$3.7bn$4.0bn$4.4bn$4.7bn$4.0bn$4.8bn$5.9bn$6.1bn$6.4bn$6.5bn
Total Number Of Registered Taxpayers69k69k109k148k185k215k254k289k320k386k484k751k1.5m1.5m1.6m1.6m
Non-Tax-Revenues (PPP)$417.5m$52.2m$158.2m$90.7m$78.3m$91.2m$122.8m$120.5m$121.7m$88.4m$139.5m$276.4m$153.1m$155.4m$270.6m$183.0m
Domestic Tax Revenues (PPP)$1.5bn$1.5bn$1.5bn$1.6bn$2.3bn$1.7bn$1.9bn$2.0bn$2.1bn$2.3bn$2.1bn$2.6bn$2.9bn$3.4bn$3.5bn$3.6bn
Customs Tax Revenues (PPP)$1.3bn$1.4bn$1.4bn$1.5bn$1.5bn$1.6bn$1.8bn$2.0bn$2.3bn$2.4bn$1.9bn$2.3bn$3.0bn$2.7bn$2.9bn$2.9bn
Revenue From Agriculture, Forest & Fishing (PPP)$10.4m$12.2m$14.3m$9.2m$8.8m$8.6m$13.5m$18.0m$21.7m$17.5m$16.2m$57.9m$14.5m$1.5m$12.9m$8.2m
Revenue From Mining & Quarrying (PPP)$57.3m$81.1m$76.5m$87.7m$59.5m$32.3m$70.8m$54.2m$40.5m$69.9m$32.3m$29.1m$123.1m$272.7m$115.3m$17.0m
Revenue From Secondary Sector (PPP)$535.3m$530.6m$510.9m$625.0m$610.9m$654.3m$787.2m$841.2m$863.9m$935.6m$843.8m$981.3m$977.4m$984.3m$935.0m$49.0m
Revenue From Tertiary Sector (PPP)$806.0m$861.3m$735.0m$795.1m$794.9m$851.0m$1.0bn$1.1bn$1.2bn$1.1bn$963.3m$1.1bn$1.8bn$2.3bn$2.6bn$197.3m
Domestic VAT Revenues (PPP)$680.6m$658.2m$597.5m$559.4m$555.0m$614.1m$736.7m$832.7m$846.0m$825.5m$773.3m$1.0bn$1.1bn$1.0bn$1.4bn$1.4bn
VAT Refunded (PPP)$311.4m$283.1m$183.3m$54.9m$34.2m$46.0m$180.0m$207.7m$272.7m$207.6m$162.6m$174.6m$242.8m$15.5m$218.6m$250.9m
PIT Revenues (PPP)$395.1m$452.1m$379.7m$378.0m$1.1bn$413.7m$456.1m$468.4m$511.1m$588.1m$527.1m$560.9m$646.2m$726.5m$760.5m$740.6m
CIT Revenues (PPP)$367.9m$315.9m$310.4m$355.6m$320.8m$383.9m$481.9m$521.1m$585.0m$649.1m$581.0m$686.1m$904.0m$1.0bn$983.0m$1.1bn
Withholding Tax Revenues (PPP)
Presumptive Tax Revenues (PPP)
Other Domestic Tax Revenues (PPP)$34.9m$43.6m$32.0m$31.7m$34.2m$38.8m$50.5m$48.1m$66.4m$56.9m$39.5m$40.5m$51.7m$141.4m$80.0m$91.9m
VAT On Import Revenues (PPP)$882.4m$1.0bn$1.0bn$1.1bn$1.1bn$1.1bn$1.2bn$1.4bn$1.2bn$1.2bn$1.4bn$1.5bn$2.1bn$1.9bn$2.0bn$2.0bn
Import Duty Revenues (PPP)$268.3m$301.9m$305.7m$282.8m$320.8m$374.0m$437.9m$486.6m$499.6m$523.7m$423.0m$502.0m$668.9m$596.5m$661.4m$661.9m
Excises on Imports Revenues (PPP)
Other Customs Tax Revenues (PPP)$140.6m$125.2m$103.2m$102.5m$106.3m$143.1m$131.2m$134.0m$615.7m$689.8m$1.0m$226.0m$236.4m$235.0m$221.9m$230.8m

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

No check was tripped for Madagascar.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Madagascar. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/MDG Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Madagascar, in Edition 1

Kaijamahe, W. H. (2026). Madagascar. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/MDG

Eastern Africa

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