The following table provides an overview of other taxes that may be imposed on a company doing business in the country.
|Payroll Tax / Salary Income Tax||20% of taxable salary of employees||Salary income taxes are levied at a rate of 20% on the total taxable remuneration of employees, including salaries, allowances and any benefits in kind. Employers are required to withhold and pay the salary income tax.|
|Social Security Employer Contribution||13% & 5%||Employers are required to contribute to national social security fund at 13% and to medical insurance organization at 5% of gross monthly remuneration of employees.|
|Social Security Employee Contribution||1%||Employees are required to contribute 1% each of their gross salaries towards social security fund and to medical insurance organization, which is withheld by the employer.|
|Property Tax (Real property)||5% - 10%||Real estate ownership tax is levied annually at the rate of 5% to 10% on the rental value of the property. Land ownership is also taxable depending on the nature of the land.|
|Customs Duty||20% - 180%||Custom duty and import tax is payable on the goods imported in Madagascar.|
|Excise Duty||5% to 325% depending on the type, quantity of product||Custom duty and import tax is payable on the goods imported in Madagascar. Excise duty applies on a range of goods and services such as tobacco, alcohol, lighters, and mobile phones. Excise duty rates range from 5% to 325% or depends on the nature and quantity of the product.|
|Registeration fees / duty||0.5% - 5% depending on the nature of transaction||Registration fees is payable on transfer of title ownership of movable and immovable assets, transfers of interests, share capital increase and lease agreements. The highest rate of 5% is mainly applicable on transfer of assets and transfer of business.|