Welcome to Madagascar, an island nation known for its stunning landscapes, vibrant culture, and unique biodiversity. If you're a digital nomad, expatriate, or location-independent worker considering making Madagascar your tax residency, you're in for an exciting journey. This guide will walk you through the necessary steps to establish your tax residency in Madagascar.
Step 1: Obtain a Long-Stay Visa
The first step to establishing tax residency in Madagascar is to obtain a long-stay visa. This visa is typically required for anyone planning to stay in Madagascar for more than 90 days. You can apply for a long-stay visa at a Malagasy embassy or consulate in your home country. Ensure you have all the necessary documentation, including a valid passport, proof of accommodation, and a detailed explanation of the purpose of your stay.
Step 2: Register with Local Authorities
Upon arrival in Madagascar, you must register with the local authorities. This involves visiting the nearest town hall (mairie) or regional office to declare your presence. You'll need to provide your passport, visa, and proof of address in Madagascar. This registration is crucial for legal recognition of your stay in the country.
Step 3: Obtain a Residence Permit
After registering with the local authorities, the next step is to apply for a residence permit. This permit is essential for staying in Madagascar long-term. You will need to submit an application form, along with your passport, visa, proof of registration, and other required documents. The application process may take several weeks, so it's advisable to apply well in advance of your visa expiration.
Step 4: Establish a Permanent Home
To be considered a tax resident, you must demonstrate that you have established a permanent home in Madagascar. This can be done by providing evidence of long-term accommodation, such as a lease agreement or property ownership documents. Having a permanent home indicates your intention to reside in Madagascar for an extended period.
Step 5: Spend Sufficient Time in Madagascar
To qualify as a tax resident, you need to spend a significant amount of time in Madagascar. Typically, this means being present in the country for at least 183 days in a calendar year. Keeping records of your travel dates and ensuring you meet this requirement is essential for maintaining your tax residency status.
Step 6: Notify the Tax Authorities
Once you have met the above requirements, you must notify the Malagasy tax authorities of your intention to become a tax resident. This involves submitting a declaration form and providing supporting documents, such as your residence permit, proof of accommodation, and records of your time spent in Madagascar. The tax authorities will review your application and, if approved, grant you tax residency status.
Legal References
- Ordinance No. 62-041 on the Entry and Stay of Foreigners in Madagascar
- Law No. 2003-036 on the Immigration Law
- Decree No. 2007-563 on the Conditions of Residence and Establishment of Foreigners in Madagascar
- General Tax Code of Madagascar
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