Madagascar | Finance Law for 2025
The Finance Law for 2025 has introduced the following key
amendments to the Tax Code, effective 1 January 2025.
Increase in Tax-Deductible Limit for Health Insurance
Contributions
The tax deduction limit of the employee's contribution to a
corporate health organisation or health insurance entity has been increased
from 1% of gross salary to 2% of gross salary. per month.
Clarification on Volunteer Allowances
Non-remunerative allowances paid to volunteers, as outlined
in Law No. 2015-015 of 22 June 2015 on volunteerism in Madagascar, are not
classified as salaries and are therefore exempt from IRSA.
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