Madagascar Salary Calculator 2026 - IRSA + CNAPS
Free Madagascar salary calculator (2026): estimate take-home pay for employees and the self-employed. Monthly IRSA 0-20% with the MGA 3,000 minimum, plus CNAPS 1%. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Madagascar (2026)
Educational model - not a tax authority assessment, not a tax return, not tax advice. Currency MGA (Malagasy ariary).
Employee (IRSA + CNAPS)
- IRSA is assessed monthly at progressive rates: 0% up to MGA 350,000; 5% to 400,000; 10% to 500,000; 15% to 600,000; 20% above.
- Minimum IRSA (minimum de perception): MGA 3,000/month for anyone with salary income, even when the computed tax is lower.
- CNAPS (social security): employee 1% and employer 13%, with the contribution base capped at 8x the monthly minimum wage (modelled as MGA 2,000,000/month). The employee contribution is deductible before IRSA.
- Taxable monthly income = gross - employee CNAPS. OSTIE / inter-enterprise medical contributions and family-situation reductions are out of scope.
Sources: PwC - Madagascar individual income tax, CNAPS Madagascar.
Self-employed (sole proprietor)
- Self-employed business income is taxed on the same IRSA scale on net business profit (revenue minus actual expenses), with the MGA 3,000/month minimum; CNAPS is not modelled for the self-employed case.