Expense management module › Global expense management › Madagascar
Last updated : 11.05.2026
Expense rules in Madagascar.
Madagascar applies VAT at 20%. Indian Ocean French-speaking country, e-invoice being deployed.
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1Expense rules & reclaimable VAT
VAT 20% standard, 5% on basic goods.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 20% | Deductible | Invoice + NIF |
| Lodging | 20% | Deductible | NIF |
| Alcohol | 20% | Limited | Excluded |
| Fuel | 20% | Deductible | Invoice |
| Transport | 20% | Deductible | Taxi-be/airfare |
| Gifts | 20% | Non-deductible | Cap |
Receipt
Tax invoice
NIF mandatory
SourcesMadagascar Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi-be | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesMadagascar Tax Authority
3Per diem and travel allowances
Company policy. Antananarivo most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Antananarivo | MGA 25 000 | MGA 100 000 | MGA 180 000 |
| Toamasina | MGA 20 000 | MGA 75 000 | MGA 130 000 |
| Mahajanga | MGA 18 000 | MGA 65 000 | MGA 115 000 |
| Other | MGA 15 000 | MGA 55 000 | MGA 95 000 |
Conversion
~1 EUR = 4,800 MGA
Variable
SourcesMadagascar Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Free zone | Incentives | Per approval | FZ regime |
Limitations
3 years
Keep
SourcesMadagascar Tax Authority
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