The rental value per square meter, which serves as the basis for calculating the tax on built properties in the Urban Commune of Antananarivo (CUA), has decreased for the 2023-2024 fiscal campaign. It is now set between 944 ariary per square meter for the simplest constructions and 9,168 ariary for the most advanced ones, compared to 2,444 ariary and 20,369 ariary during the 2021-2022 campaign. The tax rate is set at 5% of the rental value.
This reduction in rental value in Antananarivo follows complaints from numerous taxpayers during the 2021-2022 fiscal campaign. It could lead to a decrease in the tax amount payable for owners of the affected properties, explains the Director General of Finance (DGF), Benoît Lucien Razamandimby. He also recalls that, in accordance with the amendments made to the Tax Code for 2026, a single rate of 5% of the rental value is now applied for tax calculation.
The new rental value is being applied as part of the 2023-2024 tax collection campaign, which was officially launched on Wednesday. It is scheduled to continue for one month, until September 12. However, the campaign does not only concern the collection of taxes on built properties; taxpayers can also file their tax declarations for the year 2025, the DGF specifies.
This initiative is intended to allow the Urban Commune of Antananarivo to update its tax database. The goal is primarily to limit difficulties and disputes related to the tax status of taxpayers.
The tax in question applies to constructions located within the perimeter of the Urban Commune of Antananarivo. Property owners are liable for this tax. However, payment can be transferred to the occupant if a specific agreement exists between the owner and the occupant of the building, in accordance with legal provisions, the Director General of Finance further clarifies.
Municipal agents in charge of the campaign began their work on August 11, indicates the Secretary General of the CUA, Bao Razafimahefa. Auxiliary collectors are specifically tasked with distributing tax notices directly to households. Equipped with badges to verify their identity and affiliation with the commune, the agents are to traverse the 192 fokontany of the six districts of Antananarivo during the collection campaign.
Captured & Published at: 2026-08-13 07:54:08 (Madagascar Local Time EAT)
Original Source: https://2424.mg/impot-foncier-la-valeur-locative-au-metre-carre-des-proprietes-baties-en-baisse-dans-la-commune-urbaine-dantananarivo/?utm_source=rss&utm_medium=rss&utm_campaign=impot-foncier-la-valeur-locative-au-metre-carre-des-proprietes-baties-en-baisse-dans-la-commune-urbaine-dantananarivo
