From 1975 to 1997, the Direction of the Taxes and the Direction of Customs were managed by a single called Head office "Executive management of the Financial state control ( DGRF) ". The Direction in charge of Taxes was divided into 3 practically independent departments: department of direct taxes, department of indirect taxes and departments of the recording and stamp. In 1998, the General tax office ( DGI) was created and 3 merged ex-services....

History of the tax

By definition, the tax is a taking made by the State and communities, to cover the public loads. The tax had already existed well before Jesus Christ.


From the Antiquity the tax had an economic role

Since Antiquity, the tax was in the form of " right of exit " based on the properties. Right striking the food-producing properties necessary for the survival of the population. The objective was to defend the release of the properties.

In the Middle Ages, the tax already has a fiscal nature - Appearance of the land tax

Period of domination of sovereigns. The farmers who cultivate the ground, belonging to the sovereigns, have to pay the TAXABLE RATING to mark the sovereignty of kings. King in return, assures the protection of the subjects against the invasions and the attacks coming from the outside. (Example with M / because: fetin' ny santa-bary)

End XVth - the beginning of XVIIth Century: period of the old regime.

Marked by the existence of the indirect, seated and established taxes on the properties: entrance fees on the border. More particularly on consumer goods. And the oldest tax is the tax of consumption on the salt " the salt tax ", taxes to pay to every harvest of salt.

Establishment of the entrance fee compulsory for the entrance (rights of door - rights of customs) during the crossing of a border (example: the toll in our days) foreigner.

In XVIIIth century

Century of the light with the revolutionary ideas advocated by MONTESQUIEU, DIDEROT, J.J ROUSSEAU, VOLTAIRE

  • Deletion of the tax of the old regime
  • Condemnation of the fiscal inquisition: a search led by strength or by arbitrary
  • Principle of neutrality

These philosophers demand three principles in the face of(in front of) what they call the fiscal injustice:

  • Principle of fiscal justice: deletion of the tax of size
  • Principle of freedom: which condemns the fiscal inquisition
  • Principle of neutrality according to which " the tax does not have to hinder the trade

From XIXth century to XXth century

Period marked by both world wars:

  • A fiscal opposition to progress:pas of evolution of the fiscal legislation
  • The tax is an average supplier of recipes, has a fiscal objective the tax is an instrument of growth, economic and social development
  • The fiscal system current Malagasy is only the inheritance of the French fiscal system, applicable to Madagascar during almost century covering the colonial and neocolonial period.

The fiscal system current Malagasy is only the inheritance of the French fiscal system, applicable to Madagascar during almost century covering the colonial and neocolonial period.


In Madagascar, we notice the ascendancy of the actual tax. The notion of land tax appeared at the time of Andrianampoinimerina. He was the big property owner (the full of Betsimitatatra). This full was divided into plots of land of rice field, called each HETRA. Every HETRA constitutes a baseof tax, and the farmers who work and cultivate the "HETRA" has to pay one piastre (vary fito venty)


Tax in cashes


Tax owed on a plot of land of rice field. Indicate and the land tax and the rice fields


  • Tax of allegiance, loyalty: Hasina amounts in one piastre
  • Tax of obedience to kings: Royal expression

At present the tax constitutes an expression of the national souverainneté, a loyalty to the State. " The consent in the tax begins with the adoption by the legislative power of the finance law "

Tax in kind

Taking of a part of strength of the man ( fanompoana), military service to the Nation.

Asa folo andro

Requisition of the people, the works made for the benefit of local authorities

Requisition of the properties

Rice, cattles as payment of tax

At present, since the evolution of the tax conception in the time and in the space, the pécunière service replaces the taking in kind for the benefit of the State. This is the way we speak about income taxes today, on the expense and on the capital. The tax reaches almost all the activities and the holdings of persons and institutions.

The institution of the tax is legal and its perception is planned by the Constitution in its article 36.

Call for papers

This section is especially intended to inform the public about the history of the tax in Madagascar. It needs to be enriched and enriched. At our level, the continual researches for documentations turn out essential to enrich it.


As in any democratically structured society, for the financing of public services and development programs partially, the contribution of everyone (through the payment of the taxes) is essential. Since 2007 the General tax office has implemented the strategy and the action plan for the reform of the tax authorities ( 2007-2011 ) the strategic orientations of which consist of a more effective, simpler and sour tax authorities towards a better serviceto the public.

In this reform the tax authorities made a commitment in:

  • Mobilize budgetary recipesto answer the objectives of the Government,
  • Define a fiscal policy convenient to the investment and to the regional integration,
  • Modernize its structures and procedures,
  • Return the best services to the public.


Although limited, the strengthening of the means will serve first and foremost the reforms committed according to the strategy of reform. It is a question of adapting the way to the stakes.

According to the strategy of reform, the SIGTAS software, integrated management system of the taxes, will be spread at first in the regional departments of companies.

Since 2007, within the framework of the implementation of the reform an external and internal communication plan was applied.

Centers of management approve, will be set up in partnership with professional organizations to supply: technical supports, training, reliable statistics, to their members besides the helpfor the elaboration of their tax returns.