Article 01.03.09 of the Finance Law 2025 for Madagascar has been amended as follows:

 "Deductions made by the employer for the employee contribution due to a company health organisation or a health insurance organisation, up to a limit of 2% of the gross salary"

This means that employee contributions towards a health insurance are now tax-deductible, up to a maximum of 2% of the gross salary (previously 1%). This change is effective as of 1 January 2025.

(Note: Gross salary includes salary, wages, leave pay, overtime pay, allowances, bonuses, commissions, personal cost reimbursements, and all benefits in kind.)

Madagascar is not a supported tax country for Sage Business Cloud Payroll Professional.