Choix du nom de l’entreprise ou de la société


  • Choice of company name or company
              Adoption des statuts (société)
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  • Adoption of statutes (company)

          Procédure de création d’une entreprise à madagascar


    How to create a company in Madagascar

                Assemblée générale constitutive (société)


    • Constitutive General Assembly (company)
                Ouverture d’un compte capital de société (SA)
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    • Opening a capital company’s (SA)
                Authentification des actes (société)
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    • Authentication procedures (company)
                Déclaration d’existence
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    • Declaration of existence
                Déclaration fiscale
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    • Tax Declaration
                Obtention de l’extrait du rôle des patentes
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    • Where to extract the role of patent
                Immatriculation statistique en vue de l’obtention d’un numéro statistique
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    • Statistical registration in order to obtain a statistical number
                Obtention de la carte professionnelle
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    • Obtaining business card
            Phase post constitution


      Post constitution Phase
            Embauche du personnel

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    • Hiring staff
                Ouverture d’un compte bancaire
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    • Opening a bank account
                Documents required
      Designation Qty
      Basic Procedure
      Statutes of Company (*)

      Initialed per page and the last page signed by all partners

      The place of performance shall be indicated in the status or a PV

      National Identity Card (NIC)

      OR IF ABROAD, passport copy with the long-stay visa of the manager (s)

      Residence certificate (original) of the manager(s) <3 months 2
      Enjoyment of a local (headquarters or place of practice) OR lease contract of sublease (*)

      Documents to include:

      Copy of title certificate OR legal sitation <3 months OR final deed of sale registered <1 year; SI SUBLETTING, initial registered lease

      Tracking Plan covered by Fokontany



      Proxy and legalized copy of CIN of the agent 2
      Declaration of existence (*) 5
      Statement of formation of a company (B1), IF Co-management, insert (B1 Bis) (*) 3
      Declaration of non-conviction (manager and co-manager) (*) 1
      Investment capital (*) 1
      Company identification card (*) 1
      Patent (*) 1
      Certificate of parentage (ONLY for foreign manager and co-manager) (*) 1
      (*): Model or form that can be removed EDBM or downloaded from the website:
      Supplements for associated corporation
      Extracts SCR <3 months 2
      IF CREATION of SARLU: status
      IF MALAGASY ENTITY: PV of equity registered+ Copy of Tax Card 1
      Additions for limited company (SA)
      PV of general assembly 8
      PV of Board of Directors  8
      Statement of subscription and payment 8
      Application Form 8
      State of subscription and payment 8
      Blocking certificate / paid-up capital 2
      Supplements for liaison office, branch or agency
      Incorporation/status of the parent company

      No need for statutes for the liaison office, branch or agency

      PV (duplicate) with: appointment of representative, opening a liaison office, agency or branch, designating the assaults of the headquarters and place of operations in Madagascar as well as the start date and end of the financial year 6
      Extract from the Trade and Companies Register (RCS) <3 months in French parent company (French translation of other versions) 1
      Supplementary documents required for the activity of wholesaler, manufacturer, collector and importer
      Certificate of existence of the location (sales and deposits) issued by the Fokontany of the location 2
      Detailed plans of the premises used for the activity with explicit indication of the dining, shopping, places of deposits covered by Fokontany 2
      Declaration on honor (*) 2

      (*): Model or form to be retrieved from the EDBM or downloaded from the website:

      Designation Amount
      Payable by certified check to the Tax Department / EDBM
      Registration of status 0.5% of the share capital (minimum charge: 10.000 Ar)
      Registration of commercial lease 2% of the total rent for the term of the lease
      Registration in the commercial register (SCR) 16.000 Ar
      Statistical Registration (STAT) 40.000 Ar
      Payable cash to the Home Department / EDBM
      Account of the tax on income (IR) 320.000 Ar
      PV 2.000 Ar
      Document issued (4 days)
      • Recorded documents (statutes and commercial lease contracts: original and duplicate; declaration of existence and proof of payment of installment
      • Received with RCS number RCS
      • Statistical card number STAT
      • Tax card
      • Acknowledgement of records declaration and installment of IR
      • Extract from the commercial register
      Departements concerned
      • EDBM-Taxation: Ministry of Finance and Budget (MFB) / Directorate General of Taxes (DGI)
      • EDBM-RCS: Ministry of Justice (MINJUS) / Registry of the Commercial Court
      • EDBM-INSTAT: National Institute of Statistics
      Schedule to receive applications

      Schedule for receipt of applications for creating society at the Taxation Department: 9 am to 11h30 am 
      Afternoons are reserved for the processing of applications and issuance of tax cards
      NOTE: No receiving records on the day of month-end (setting monthly statement).

      Notes and references
      • Finance Acts and the General Tax Code
      • Law No. 2011-015 of 28 December 2011 Finance Act, 2012, Terms for recording statutes, commercial lease and PV, the calculation of interim tax revenues
      • Law No. 2003-036 of 30 January 2004 on Commercial Companies
      • Decree No. 2011-050 of 1 February 2011 amending Decree No. 2005-151 of 22 March 2005 and Decree No. 2004-453 of 06 April 2004 laying down the conditions of application of Law No. 2003-036 of 30 January 2004 on Commercial Companies
      • Decree No. 99-716 of 8 September 1999 on the Trade and Companies Registry, as amended by Decree No. 2001-345 of 25 April 2001
      • Decree No. 2008-440 of 5 May 2008 on the Trade and Companies Registry and advertising furniture credit
      • Decree No. 2005-380 of 22 June 2005 on the registration of new statistical institutions engaged in economic or social activity in Madagascar
      • Order No. 15981/2011 of 26 April 2011 on the rate of the commercial register and companies to pay in cash to the Home / EDBM department or SCR / EDBM 
      • Decree No. 2002-1008 of 11 September 2002 on the new statutes of the INSTAT, Opinion No. 16-13/VPEI/SG/INSTAT/DG/DAF of 8 March 2013 on the tariff and statistical maps Communication 2271 -13/VPEI/SG/INSTAT/DG renewing statistical cards to pay in cash to the INSTAT / department EDBM

      Version: October 2014