{ "id": 31960, "date": "2025-05-17T12:01:24", "date_gmt": "2025-05-17T10:01:24", "guid": { "rendered": "https:\/\/yearbooktest1.com\/?p=31960" }, "modified": "2025-06-03T23:02:00", "modified_gmt": "2025-06-03T21:02:00", "slug": "madagascar-investir-la-loi-zone-et-entreprise-franche", "status": "publish", "type": "post", "link": "https:\/\/madagascar-en.yearbook-media.com\/fr\/madagascar-investir-la-loi-zone-et-entreprise-franche\/", "title": { "rendered": "Madagascar – Investir
– La loi \u00ab\u00a0Zone et Entreprise Franche\u00a0\u00bb" }, "content": { "rendered": "
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\n\t\t\t\t\t\t\t\t\tMadagascar – Investir
– La loi \u00ab\u00a0Zone et Entreprise Franche\u00a0\u00bb\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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La loi du 17 janvier 2008 a d\u00e9fini les dispositions r\u00e9gissant le r\u00e9gime de Zone et d\u2019Entreprise Franche. Ce r\u00e9gime s\u2019applique aux investissements r\u00e9alis\u00e9s par des promoteurs nationaux ou \u00e9trangers, ou en association des deux, dans des activit\u00e9s orient\u00e9es vers l\u2019exportation et selon les cat\u00e9gories vis\u00e9es au sens de la pr\u00e9sente loi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Par exportation, la loi sous-entend la vente \u00e0 l\u2019\u00e9tranger ou aux Zones et Entreprises Franches de biens et services originaires ou en provenance de Madagascar.
Les Entreprises Franches sont des entreprises \u00e0 vocation d\u2019exportation et sont compos\u00e9es de trois cat\u00e9gories  : les entreprises industrielles de transformation ; les entreprises de services ; les entreprises de production intensive de base.<\/span><\/p>\n

Les incitations en mati\u00e8re fiscale
\u2013 L\u2019application de l\u2019Imp\u00f4t sur les B\u00e9n\u00e9fices des Soci\u00e9t\u00e9s au taux de 10% et d\u2019un Minimum de Perception au taux de 5%,
<\/span>\u2013 A compter de la date de l\u2019exploitation effective (soit 12 mois apr\u00e8s la d\u00e9livrance de l\u2019attestation), l\u2019application d\u2019une exon\u00e9ration de l\u2019Imp\u00f4t sur les B\u00e9n\u00e9fices des Soci\u00e9t\u00e9s et du minimum de perception pendant les 15 premiers exercices pour les zones franches, pendant les 5 premiers exercices pour les entreprises franches industrielles de transformation, et pendant les 2 premiers exercices pour les entreprises franches de services
<\/span>\u2013 L\u2019application de r\u00e9duction d\u2019imp\u00f4ts pour les investissements en biens amortissables r\u00e9alis\u00e9s apr\u00e8s la p\u00e9riode d\u2019exon\u00e9ration d\u2019Imp\u00f4t sur les B\u00e9n\u00e9fices des Soci\u00e9t\u00e9s,
<\/span>\u2013 Un plafonnement \u00e0 30% de la base imposable pour le montant de l\u2019imp\u00f4t des revenus salariaux des expatri\u00e9s, 
<\/span>\u2013 La gratuit\u00e9 de l\u2019enregistrement des actes conclus par les entreprises franches lorsque ces derniers sont soumis \u00e0 la formalit\u00e9 de l\u2019enregistrement.<\/span><\/p>\n

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Les incitations en mati\u00e8re douani\u00e8re\u00a0
<\/span>\u2013 La non-soumission \u00e0 la TVA des importations, et l\u2019assujettissement \u00e0 une TVA au taux de 0% des exportations de biens et services, ou des ventes de biens et services aux autres Entreprises Franches,
<\/span>\u2013 La garantie de la stabilit\u00e9 du r\u00e9gime fiscal \u00e9tabli par la loi n\u00b0 2007-037 du 14 janvier 2008, sauf dispositions plus favorables,
<\/span>\u2013 L\u2019exon\u00e9ration de droits de douane et de toute taxe \u00e0 l\u2019importation pour des mat\u00e9riels d\u00e9finis et destin\u00e9s \u00e0 la pr\u00e9paration, l\u2019am\u00e9nagement et l\u2019exploitation des Zones et Entreprises Franches,
<\/span>\u2013 L\u2019exon\u00e9ration de droits de douanes et de toute taxe \u00e0 l\u2019exportation pour les biens et services export\u00e9s \u00e0 l\u2019\u00e9tranger, ou les biens et services vendus aux autres Entreprises Franches, et
<\/span>\u2013 La possibilit\u00e9 de vendre des produits et services sur le territoire national, dans la limite de 5% de la production effectivement export\u00e9e (ces ventes \u00e9tant soumises \u00e0 l\u2019application de la TVA).<\/span><\/p>\n

Les soci\u00e9t\u00e9s implant\u00e9es dans les zones franches doivent exporter au moins 95% de leur production.
Des industries \u00e0 fort taux de main d\u2019\u0153uvre, comme l\u2019industrie textile, ont d\u00e9j\u00e0 profit\u00e9 de ces incitations, gr\u00e2ce \u00e0 l\u2019acc\u00e8s simplifi\u00e9 aux march\u00e9s europ\u00e9ens et am\u00e9ricain avec l\u2019AGOA et les accords commerciaux bilat\u00e9raux.\u00a0
<\/span>Avec la participation de Madagascar dans le SADC, le COMESA et la COI, ces opportunit\u00e9s ont augment\u00e9 significativement.<\/span><\/p>\n

Tout investisseur est libre d\u2019exercer son activit\u00e9 sans autorisation d\u2019investissement pr\u00e9alable.
Chaque investisseur est libre de transf\u00e9rer ses capitaux ou ses propres revenus \u00e0 sa guise. La l\u00e9gislation respecte les droits de propri\u00e9t\u00e9s (collectives et\/ou individuelles). Tous les investisseurs b\u00e9n\u00e9ficient du m\u00eame traitement. Ils sont libres de g\u00e9rer leur personnel dans le cadre du code du Travail et de la politique de pr\u00e9voyance sociale. Parall\u00e8lement, l\u2019Etat s\u2019engage \u00e0 maintenir durablement un syst\u00e8me fiscal \u00e9quitable propice au d\u00e9veloppement des activit\u00e9s des investisseurs \u00e9trangers.<\/span><\/p>\n

Les engagements de l\u2019Etat malgache en termes d\u2019investissements \u00e9trangers.
D\u2019apr\u00e8s des chiffres \u00e9manant de l\u2019EDBM en 2019, 41,40% des entreprises nouvellement cr\u00e9\u00e9es sont des entreprises \u00e9trang\u00e8res d\u2019o\u00f9 l\u2019importance d\u2019offrir un environnement des affaires stable, transparent et incitatif aux investisseurs \u00e9trangers. En effet, il s\u2019agit d\u2019une branche de l\u2019\u00e9conomie \u00e0 tr\u00e8s forte valeur ajout\u00e9e. Tout a \u00e9t\u00e9 mis en \u0153uvre pour instaurer un dispositif efficace de s\u00e9curisation des capitaux et une confidentialit\u00e9 sur les droits de propri\u00e9t\u00e9s collectives et\/ou individuelles. \u00c0 Madagascar, tous les investisseurs, qu\u2019ils soient ressortissants \u00e9trangers ou natifs, b\u00e9n\u00e9ficient du m\u00eame traitement l\u00e9gal. Dans cette optique, de nombreuses lois ont \u00e9t\u00e9 adopt\u00e9es.<\/span><\/p>\n

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La loi du 17 janvier 2008 a d\u00e9fini les dispositions r\u00e9gissant le r\u00e9gime de Zone et d\u2019Entreprise Franche. Ce r\u00e9gime s\u2019applique aux investissements r\u00e9alis\u00e9s par des promoteurs nationaux ou \u00e9trangers, ou en association des deux, dans des activit\u00e9s orient\u00e9es vers l\u2019exportation et selon les cat\u00e9gories vis\u00e9es au sens de la pr\u00e9sente loi. Par exportation, la … Lire plus<\/a><\/p>", "protected": false }, "author": 1, "featured_media": 42609, "comment_status": "closed", "ping_status": "open", "sticky": false, "template": "", "format": "standard", "meta": { "_acf_changed": false, "footnotes": "" }, "categories": [ 106, 276, 394, 5 ], "tags": [], "class_list": [ "post-31960", "post", "type-post", "status-publish", "format-standard", "has-post-thumbnail", "hentry", "category-home-page-investissement-2", "category-investir-madagascar", "category-investir", "category-madagascar", "generate-columns", "tablet-grid-50", "mobile-grid-100", "grid-parent", "grid-20" ], "acf": [], "yoast_head": "\nMadagascar - Investir - La loi "Zone et Entreprise Franche"<\/title>\n<meta name=\"description\" content=\"La loi du 17 janvier 2008 a d\u00e9fini les dispositions r\u00e9gissant le r\u00e9gime de Zone et d\u2019Entreprise Franche. 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