Madagascar (MG)
World's fourth-largest island, Madagascar offers extraordinary biodiversity (90% of wildlife found nowhere else), one of the world's lowest costs of living, warm French-speaking culture, and unique opportunities in vanilla, ecotourism, and development sectors.
Estate & Inheritance in Madagascar
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Madagascar does not have a dedicated inheritance tax (droits de succession) in the modern sense — estate transfers are subject to registration fees and stamp duties but not a separate inheritance tax rate structure. The Malagasy Civil Code (Code Civil Malagasy), based largely on French civil law, governs succession. Intestate succession follows the Code Civil order: spouse, children, then other relatives. For expats, the critical issues are: ensuring assets in Madagascar (property via SARL, vehicles, bank accounts) are properly addressed in a will recognised in both Madagascar and the home country, and that medevac insurance includes repatriation of remains. A Malagasy notaire is essential for any succession involving Malagasy assets.
Intestacy — What Happens Without a Will
If a person dies without a will in Madagascar, the Code Civil Malagasy governs distribution: spouse and children are primary heirs; in the absence of direct descendants, parents and siblings inherit; more distant relatives follow. Unmarried partners have no automatic inheritance rights under Malagasy law. For mixed Malagasy–foreign families, the interplay of national laws may be complex — consult a notaire and an international private law specialist. Malagasy bank accounts are typically frozen by the bank upon notification of death until succession documents are presented.
Types of Valid Will
Holographic Will (Testament Olographe)
Testament OlographeEntirely handwritten, dated, and signed by the testator in their own hand. No witness or notaire required. Legally valid in Madagascar under the Code Civil.
Legally valid in Madagascar. Should be registered with the Chambre des Notaires de Madagascar for safekeeping and discovery upon death.
Must be written entirely by hand — not typed. Include full name, location, date, and clear distribution instructions. Coordinate with home-country will to avoid conflicts.
Notarial Will (Testament Authentique)
Testament AuthentiqueDrafted and received by a notaire in the presence of two witnesses. The notaire reads the will aloud and confirms the testator's capacity and intent. Most secure form.
Legally valid and most difficult to contest. Registered in the notaire's records.
Recommended for estates involving Malagasy real property (via SARL), significant bank balances, or complex family situations.
Forced Heirship
The Code Civil Malagasy incorporates forced heirship (réserve héréditaire) principles derived from French law. Direct descendants (children) and, in their absence, parents are entitled to a reserved share of the estate regardless of the will's instructions. The reserved share: one child = 1/2 of estate; two children = 2/3; three or more children = 3/4. The remaining portion (quotité disponible) can be distributed freely by will. Expats should ensure their home-country and Malagasy wills account for these forced heirship rules to avoid unintended outcomes.
EU Succession Regulation (Brussels IV)
The EU Succession Regulation (EU 650/2012) does not apply in Madagascar as Madagascar is not an EU member state. However, EU nationals living in Madagascar may opt to elect their home country's law to govern their estate — this election must be made explicitly in their will. Consult an international private law specialist to determine the most advantageous election for your specific circumstances.
Inheritance Tax
No specific inheritance tax exists in Madagascar as of 2026. Estate transfers are subject to registration fees (droits d'enregistrement) of approximately 2–5% of the declared value of transferred assets at the Service des Impôts.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (no differentiated tax classes) | No formal allowance system | 2–5% registration fees on transferred asset value |
IRCM (Impôt sur les Revenus des Capitaux Mobiliers) at 15–20% may apply to certain investment income transferred upon death. Capital gains on asset disposals as part of the estate are subject to standard income tax treatment. Consult a Malagasy notaire and a cross-border estate planning specialist for estates spanning multiple countries.
Cross-Border & Multi-Country Estates
For expats from France: the France-Madagascar tax treaty and EU Succession Regulation election may be relevant — consult a specialist. For non-French expats: no bilateral succession or estate treaties exist between Madagascar and the US, UK, Germany, Australia, or Canada. Cross-border estates require legal proceedings in both Madagascar and the home country. Assets held through a SARL (standard vehicle for foreign property ownership) are shares in a company — SARL succession should be addressed in both the statuts (articles of association) and the will.
Certificate of Inheritance
The notaire prepares an acte de notoriété (proof of heirship/certificate of inheritance) which identifies all legal heirs and their shares. This document is required to access the deceased's bank accounts, transfer Malagasy assets, and update the titre foncier. The process begins with opening the succession at the notaire, providing death certificate, family documents, and all known asset information. Processing: 2–8 weeks depending on estate complexity.
Will Registration
Wills can be kept with your notaire in Madagascar. The Chambre des Notaires de Madagascar maintains records. Notify your home-country executor or estate lawyer of the Malagasy will and the notaire's contact details. International SOS (ISOS) can assist with repatriation of remains as part of their emergency assistance services — ensure medevac insurance includes this.
Living Will & Healthcare Power of Attorney
There is no formal legal framework for a living will (directive anticipée / testament de vie) in Madagascar as of 2026. For expats, it is recommended to prepare a living will under your home country's law that specifies your medical wishes, and keep a copy with your clinic in Antananarivo and your medevac insurer. Discuss your wishes with your International SOS representative.
Useful Links
Estate & Inheritance
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