MG
Free zone enterprises
Active
Free zone
Madagascar · special tax regime
Flat rate
10.0%
Duration
10 years
Prior non-residency
—
required before applying
Standard top income tax
25.0%
Madagascar, without the regime
Overview
- Regime
- Free zone enterprises
- Country
- Madagascar
- Type
- Free zone
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Corporate income tax holidays and reduced rates for qualifying companies operating in designated free zones.
- Eligibility
- Entities licensed to operate in a Madagascar free zone (general industrial, EIT/EPIB, or service enterprises).
- Benefits
- Full CIT exemption for an initial period (up to 10 years for general free-zone companies, shorter for certain categories), then 10% CIT and reduced minimum tax.
- Requirements
- Must meet free-zone licensing and activity rules.
- Limitations
- Applies to qualifying free-zone income only; standard rules outside the zone.
- Income types covered
- Profits from authorised free-zone activities
- Duration details
- Initial exemption period varies by enterprise type; 10% CIT thereafter
View source PwC Madagascar 2026