Cycle de vie
- En vigueur
- Dernière modification
Country / jurisdiction: Madagascar · Year: 2015 · Status: In force · Level: National · Type: Voluntary
The Tax Code of 2015 includes a number of fiscal incentives for investments in the production and distribution of renewable energy:
Investments in renewable energy can benefit from a reduction in corporate income tax equivalent to 50% of the investment undertaken.
Equipment for the production of renewable energy is exempted from Value Added Tax (VAT). The list of products exempt from VAT includes, wind power generators, hydropower generators, solar water heaters, solar PV panels.
Investment in equipment (with the exception of buildings) can be depreciated at an accelerated rate of 30% of the net value.
Official source: http://www.impots.mg/uploadedfiles/documents/file_1_865.pdf%20
Source
https://www.iea.org/policies/6008Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.