Mg Annual Property Tax

---
name: mg-annual-property-tax
description: "Prepare Madagascar annual land and built-property tax working papers for 2026 from the official IFT and IFPB provisions. Use this Guide when asked about municipal property tax, vacant urban land, agricultural land categories, owner-occupied principal homes, rented buildings, new construction exemptions, rental valuation or the annual property declaration. It separates national computation rules from the commune's missing tariff, valuation and flat-charge decisions. It also distinguishes the commune declaration from a fiscal-centre exemption request and preserves the different land and building filing deadlines. July collection-title transition dates, municipal forms, payment references, mining special regimes and transactional property taxes remain outside the executable scope."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mg-annual-property-tax"
  jurisdiction: "MG"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Madagascar annual land and built-property tax v0.1

> **General reference only.** This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Who this applies to

Prepare an annual IFT (impôt foncier sur les terrains) or IFPB (impôt foncier sur la propriété bâtie) working paper for property in Madagascar. Both taxes use the facts existing on **1 January** of the assessment year. IFT applies to land irrespective of legal status or use, subject to exemptions, in the name of the owner or actual occupant on that date. IFPB is assessed to the owner, or the usufructuary named after the bare owner on the notice, or, failing that, the apparent owner. [CDI 10.01.01–03; 10.02.01–02](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

IFPB covers constructions regardless of material; industrial/commercial land such as worksites and storage sites whether occupied by the owner or another person free or for consideration; and permanently fixed industrial equipment or equipment on foundations integral to the building, plus commercial installations assimilated to constructions. Successive completed parts are assessed separately; habitable or actually inhabited means completed. Industrial/commercial land taxed under IFPB article 10.02.02(2) is exempt from IFT, so do not charge both on that same statutory category. [CDI 10.01.03(4); 10.02.02](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

This is a partial source-cited computation and statutory filing Guide, independently reviewed by AI against the cited law on 1 November 2026. The DGI LFI codes supply the baseline; the signed July amending law changes collection-title timing. Its activation depends on radio/posted publication, whose date is not established. Do not decide a notice at that transition from the signing date alone. The LFI also has a radio/posted-publication entry provision; its exact first activation date has not been established here. Neither the annual label nor a downloaded code proves commencement for a boundary dispute. [LFI 2026, Loi 2025-021, art.24](https://www.mef.gov.mg/assets/vendor/ckeditor/plugins/kcfinder/upload/files/2026/janv/LOI_n%C2%B0_2025-021_VF_LFI__2026.pdf); [LFR 2026, Loi 2026-004, art.22](https://www.mef.gov.mg/assets/vendor/ckeditor/plugins/kcfinder/upload/files/2026/lfr/LFR2026%20Ampliation%20SIGNEE%20DATEE.pdf).

## Rates, bands and thresholds

All amounts are Malagasy ariary (MGA). Confirm exemption, special regime and local assessment inputs before calculating.

| Item and conditions | Baseline computation or statutory boundary | Act/article and official source |
|---|---|---|
| IFT categories 1–5 | Commune-voted MGA-per-hectare tariff for each category, voted for four years; previous tariffs/rates carried forward absent a vote | [CDI 10.01.07](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf) |
| IFT category 6, after the exclusions below | 1% of supported market value | same |
| IFT minimum | MGA 2,000 per assessment (par taxation) | same |
| Ordinary rented IFPB property | Annualised declared rent, no lower than the commission-criteria rental value | [CDI 10.02.06(1)](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf) |
| Owner occupies the property personally as principal residence | 30% of the commission-criteria rental value, not 30% of market price or a general landlord allowance | [CDI 10.02.06(2)](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf) |
| Industrial property of an enterprise approved under the Law on Industrial Development | 30% of the cited rental value; obtain actual approval before using this limb | [CDI 10.02.06(3)](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf) |
| Ordinary IFPB after the applicable rental-value rule | 5% of taxable rental value; minimum MGA 5,000 per building | [CDI 10.02.10](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf) |
| Qualifying commune-authorised buildings with specific criteria determined by the commission secretary/technicians after commission opinion | Derogating flat charges fixed by municipal/communal council deliberation; actual eligible criteria and amount required | same |
| IFPB valuation revision | Values can be revised annually and voted by council. Absent revision, 5% base uplift for a new three-year period; an in-period revision takes immediate effect | [CDI 10.02.09](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf) |

Do not compound the revision uplift automatically each year. Obtain the valuation history, period and actual revision before selecting the base. No commune tariff, local flat amount or local valuation is supplied as a national figure here.

## The base

**IFT classification.** Retain the use and area evidence for each category. Under [CDI 10.01.07](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf):

- Category 1: cacao, coffee, sugar cane, coconut, cotton, clove, oil palm, perfume plants, pepper, sisal and vanilla, in single or associated cultivation.
- Category 2: woods, forests, lakes and marshes.
- Category 3: market-garden and food crops, rice and other plantations not named in the article.
- Category 4: natural/artificial grazing, unexploitable land and fallow land.
- Category 5: exploitable land that is not exploited.
- Category 6: non-agricultural land; unbuilt land within the commune's urbanised perimeter fixed by mayoral order consistently with an urban plan if one exists; sites of unusable constructions; and sites whose construction characteristics do not correspond to area/location. Land devoted to rice, market-garden/food crops or fruit trees is excluded from this category and retains its own category rate. Do not classify a rice plot as category 6 solely because it is urban.

For categories 1–5 multiply the supported hectares by the actual applicable commune tariff; for category 6 apply the statutory percentage to market value from the most recent transfer acts, or, failing those, comparison with commission standard values. Apply the IFT minimum per assessment, not an invented minimum per hectare or universal parcel aggregation. Assessments are located in the commune where the land lies; the territorially competent fiscal centre determines the base and liquidates the tax. [CDI 10.01.06–07](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

**IFT exemptions.** Permanent exemptions cover qualifying public-owner land assigned to a public/public-utility service and producing no revenue; land gratuitously and exclusively assigned to free medical/social works, education or worship; necessary immediate building dependencies such as courtyard, passage or garden not exceeding **20 ares**; and the industrial/commercial land already taxed under IFPB. Do not assume an exemption for the first part of an oversized dependency: the treatment beyond the article's limit needs a determination. Newly cultivated land must be an effective extension of cultivated area: taxation starts in the **sixth year following** the year it was brought into use. Reforested land needs at least **1,500 living trees per hectare** for extension until the end of the year of the actual first cut. These temporary exemptions require the request described below. [CDI 10.01.03–05](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

**IFPB valuation and exemptions.** Obtain the voted commission rental-value criteria and procès-verbal, actual use, annualised declared rents and any derogating flat-charge decision. Apply the appropriate rate/minimum only after classification; a principal-residence reduction requires the owner's own occupation. The commission proposes rental values for council vote; a meeting's decisions require at least **50%** of its members present. Owners must be informed in time if an on-site check is necessary. The secretary is the tax-administration representative and supplies the valuation project. Do not replace an actual voted value with an estate-agent estimate. [CDI 10.02.06–10](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

Permanent IFPB exemption covers qualifying public-owned property assigned to public/general-interest service and producing no revenue, and buildings or parts gratuitously and exclusively assigned to free works of a social and medical character, education or worship. New constructions, reconstructions and additions have a **five-year** exemption subject to article 10.02.05. It is personal and lapses on change of owner; heirs retain the deceased owner's remaining statutory period. Do not grant five fresh years on inheritance. The permit/request timing below determines the actual exempt years; completion alone is insufficient. [CDI 10.02.03–05](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

## Deadlines and filing

**Annual declaration and assessment.** [CPF I-106–108; VII-01–06](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CPF-LFI%202026.pdf) distinguish these steps:

1. Identify the property, commune, assessment year, owner/actual occupant and IFT category or building use. Keep title/legal-status evidence, area/crop records, leases, tenancy/occupation/vacancy details, rent totals, exemption certificate, valuation decisions and previous notice.
2. Send the IFT declaration to the **commune office where the property is located, by 15 October** each year. It states the land location, area by cultivation/use, tenant names and rents. Send the IFPB declaration to that commune **before 15 October** each year. It identifies tenants, bare/furnished premises and rents; premises occupied by the declarant; free occupants and their premises; and vacant premises. Written or online declaration is allowed. In remote rural communes the declaration can instead be verbal, entered in a duplicate register by the mayor/representative. The actual commune online URL, form identifier and boxes are unverified; obtain them before using an electronic route.
3. The commune consolidates the information and transmits it to the competent fiscal centre for assessment/liquidation. If rental conditions change between 15 October and 1 January, the owner submits a corrective declaration to the **fiscal centre before the assessment year begins**, rather than assuming the commune annual declaration needs no update.
4. Check the assessment notice: taxpayer name, NIF/identity number, commune, year, property, actual occupant and building use or land category, base, rate/tariff and amount. It needs the mayor's prior signature (delegable to a deputy) and the competent fiscal-centre visa **or** tax-administration QR code. An assessment notice lacking the visa or QR code is void under VII-01. Record its receipt date.
5. VII-01 states that taxes become exigible from **1 March**, subject to special local-tax provisions, and states payment within **three months of receiving the assessment notice**. Do not substitute 1 March for that notice-based wording. VII-33 expressly includes VII-01 debts: its collection-title notification letter is a formal demand to pay without delay and describes the sums as immediately exigible. Obtain the actual title, notification/formal-demand document, service method and dates. The interaction of that notification with the VII-01 three-month period remains unresolved here: do not give a final payment deadline where it matters, and do not infer that every property assessment is immediately payable or that the three-month provision was repealed. The commune collects through its responsible collection agent, using legally valid or minister-authorised payment methods. Obtain the actual reference and receipt; no mobile-money number or account is verified here. A mayoral decision can permit instalment collection based on the prior year's taxes, and the taxpayer can request staged payment from the commune collection officer (VII-02).
6. A fiscal-centre chief can defer payment for seasonal-resource reasons, but not beyond **1 November** (VII-03). VII-04 makes the full assessment immediately exigible on the listed triggers: change of domicile/residence outside the commune, permanent departure from Madagascar during the year, voluntary/forced sale, bankruptcy/judicial settlement, or a rights uplift sanction for insufficient/missing declaration. Do not apply the ordinary notice period without checking those facts.

**Exemption requests are separate.** For new cultivation/reforestation, send the request and declaration to the **fiscal centre of the property's location by 15 October** each year, identifying location/area, cultivation and the start of development or recépage works; obtain the chief's exemption attestation. For new IFPB construction, send the request with required property supporting documents to that fiscal centre and obtain the exemption attestation. Exemption begins in the year after the occupancy permit was produced and ends at the end of the fifth year following completion. If completion was in the last calendar quarter, exemption is granted from the next year if the permit is produced **before 1 April** of that year. Preserve both completion and permit-production dates; do not assume five exempt assessment years whatever the filing delay. The exact required attachment list and official application form remain unverified. [CDI 10.01.05; 10.02.04–05](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

**Collection-title transition.** Baseline CPF VII-33 provides simultaneous assessment notice and collection title for **IFPB**. The July LFR amendment extends this to **both IFPB and IFT**. Preserve both texts and refer an IFT notice whose validity/timing depends on the unproved LFR activation date. Issue timing does not prove actual notification; the VII-33 immediate-demand language and its unresolved interaction with VII-01 must also be checked as above. Do not infer a definitive entry date from the law's 16 July signature. [CPF VII-33](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CPF-LFI%202026.pdf); [LFR amendment to VII-33; art.22](https://www.mef.gov.mg/assets/vendor/ckeditor/plugins/kcfinder/upload/files/2026/lfr/LFR2026%20Ampliation%20SIGNEE%20DATEE.pdf).

**Loss and transfer.** Where cultivated land suffers crop/plantation loss from circumstances beyond the taxpayer's control, such as cyclone, flood, locusts, fire or landslide, article 10.01.10 permits a relief request to the competent fiscal centre within **three months of the event**, in the forms required by CPF VI-01 onwards. Relief is proportional to the gross-income loss established in the assessment year; a mayor can seek collective relief for a calamity affecting all/most commune land. This is not an automatic deduction. An ownership-transfer act presented to the fiscal centre needs a legal-status certificate (CPF I-108). These rules do not complete a conveyance, registration-duty or capital-gain computation. [CDI 10.01.10](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf); [CPF I-108](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CPF-LFI%202026.pdf).

## Penalties and interest

The property-specific missing-declaration penalty is **MGA 20,000** for IFT/IFPB (CDI 20.01.52 and 52.2). Book-II late remittance has a specific **1% per month** rule in 20.01.53.4. Do not substitute the business-turnover first-month scale. Article 20.01.53 also contains a per-tax/per-period minimum and started-month provision; their interaction with 53.4 is held here, so this Guide does not compute a final late-payment sanction. Refusing IFPB access under 10.02.08/13 attracts **MGA 200,000** under 20.01.56.3. Identify the actual breach, procedure, notices and operative period before calculating any sanction. [CDI 20.01.51–54; 20.01.56.3](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

The commune performs the property census, with tax agents/mandated entities able to census or verify on site at least every five years. A census is not evidence that a taxpayer's declaration, exemption request or payment has been accepted. [CDI 10.01.09; 10.02.13](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

## Cross-border points

The ordinary scope tests refer to Madagascar property and the specified owner/occupant; they contain no blanket exemption for a foreign owner. Do not import residence-based salary rules into property classification. A definitive departure during the year is an immediate-exigibility trigger under CPF VII-04. Treaty relief and foreign reporting require the actual treaty/foreign law and are not calculated here. [CDI 10.01.02; 10.02.02](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf); [CPF VII-04](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CPF-LFI%202026.pdf).

Free-zone/enterprise status is not a blanket property exemption: CDI 30.01.14 expressly applies the ordinary IFT/IFPB provisions. The large-mining-investment title contains separate property rules at 30.02.22. Establish the actual special regime before using ordinary rates; this Guide does not calculate that regime or its annex tax, caps or implementing conditions. [CDI 30.01.14–15; 30.02.22–23](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

## Two worked examples that recompute

Both cases are hypothetical ordinary, non-exempt properties. Market values and voted commission values are assumed supported client inputs, not valuations of a real commune. No special flat charge, valuation revision, special regime, penalty or additional local charge applies. These are computation workpapers, not final assessments.

**Case 1: category-6 land crosses the IFT minimum.** A qualifying non-agricultural plot with supported market value MGA 150,000 yields MGA 1,500 before the minimum, so MGA 2,000 controls. Compare a separate assessment with market value MGA 400,000, where the percentage exceeds the minimum. Classification and exclusions must first be established under CDI 10.01.07.

```oa-check
name: Category six IFT minimum and above-floor boundary
inputs:
  low_market_value: 150000
  high_market_value: 400000
steps:
  - low_percentage: low_market_value * 0.01
  - low_ift: max(2000, low_percentage)
  - high_percentage: high_market_value * 0.01
  - high_ift: max(2000, high_percentage)
expected:
  low_percentage: 1500
  low_ift: 2000
  high_percentage: 4000
  high_ift: 4000
```

**Case 2: rented building versus the owner's principal residence.** In alternative use scenarios, a supported commission rental value is MGA 240,000 annually. Rented use has declared annual rent MGA 200,000, so the commission floor gives taxable rental value MGA 240,000. If instead the owner personally occupies it as principal residence, 30% gives MGA 72,000, whose 5% tax is below the building minimum. This does not grant the residence reduction to a landlord or second home. [CDI 10.02.06 and 10.02.10](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf).

```oa-check
name: IFPB rental floor versus principal-residence minimum
inputs:
  declared_annual_rent: 200000
  commission_rental_value: 240000
steps:
  - rented_base: max(declared_annual_rent, commission_rental_value)
  - rented_tax: max(5000, rented_base * 0.05)
  - principal_residence_base: commission_rental_value * 0.30
  - principal_percentage: principal_residence_base * 0.05
  - principal_tax: max(5000, principal_percentage)
expected:
  rented_base: 240000
  rented_tax: 12000
  principal_residence_base: 72000
  principal_percentage: 3600
  principal_tax: 5000
```

## Ask the client first

Obtain the commune/property identification, legal owner/actual occupant and usufruct facts at 1 January; land use, surface and planting/cultivation records; building completion/occupancy dates and actual uses; leases and annual rent; commission/council valuation history and IFT tariff/flat-charge decisions; industrial/free-zone/mining approvals; exemption application, permit-production date and certificate; annual/corrective declarations; assessment notice, its signature/visa/QR, receipt date and payment records; collection title, notification/formal-demand document, service method and dates; and departure, sale, insolvency or disaster facts. Identify unknown classification or exemption conditions before computing.

## Sources

| Primary source and provisions actually read from cached official text | Read on |
|---|---|
| [DGI CDI-LFI 2026](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CDI-LFI%202026.pdf), printed pp.144–149: complete 10.01.01–10 and 10.02.01–13; printed pp.172–174 and 177: 20.01.51–54 and 20.01.56.3 with neighbours; 30.01.14–15 and 30.02.22–23 special-regime boundary read | 2026-11-01 |
| [DGI CPF-LFI 2026](https://www.impots.mg/explorer?path=/legislation/Codes%20et%20Manuels/CPF-LFI%202026.pdf), printed pp.30–31: full I-106–108; printed pp.127–128: VII-01–06; printed pp.132–133: VII-32–33 | 2026-11-01 |
| [Signed Loi 2025-021, LFI 2026](https://www.mef.gov.mg/assets/vendor/ckeditor/plugins/kcfinder/upload/files/2026/janv/LOI_n%C2%B0_2025-021_VF_LFI__2026.pdf), printed pp.51–54: property amendments; pp.64–65: I-106–107; pp.75–78: collection amendments; art.24 entry provision | 2026-11-01 |
| [Signed Loi 2026-004, LFR 2026](https://www.mef.gov.mg/assets/vendor/ckeditor/plugins/kcfinder/upload/files/2026/lfr/LFR2026%20Ampliation%20SIGNEE%20DATEE.pdf), printed pp.26–27: 20.01.52 amendment; pp.32–33: VII-32–33 collection amendment; art.22 entry provision; tax headings searched for property amendment scope, not a complete opinion on every provision | 2026-11-01 |

**Not yet confirmed:** Exact radio/posted-publication activation dates under LFI article 24 and July LFR article 22; no boundary-period notice determination. The VII-01 three-month wording versus VII-33 notified-title immediate-demand interaction remains unresolved; no final payment deadline is supplied for a case affected by it. Actual commune tariff/valuation/flat-charge and revision-period decisions, dependency exemption treatment beyond the area limit, industrial approval applicability, application attachments, current commune online URL/form/boxes/payment references and receipt workflow, disaster-claim procedure beyond the statutory window, late-payment floor/started-month interaction, complete sanctions, special mining computations and annex tax, conveyance/registration duties, property gains, treaty relief and full-year local-law updates. All seven ordinary pack domains remain partial. No accountant attestation; independent AI review completed on 1 November 2026 for the stated partial scope.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mg-annual-property-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mg-annual-property-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.