Madagascar has reportedly implemented several tax measures to mitigate the impact of the COVID-19 pandemic. Some of the main measures include:

• The allowed deduction of donations made to authorities in the fight against COVID-19;
• The suspension of the payment of bi-monthly income tax installments for the tourism sector, including hotels, restaurants, travel agencies, etc., and for the enterprises under the free zone regime;
• The extension of the deadline for the submission of annual tax returns, financial statements, and declaration of third-party payments to 30 June 2020 for all taxpayers; and
• The extension of the deadline for synthetic tax returns and payment to 15 June 2020.

The suspension of bi-monthly income tax installments generally applies from the April payment. It is uncertain when the suspension will expire.