Exceptional Measures to Support Affected Communities and Businesses

Following the devastating passage of Cyclone Gezani, the Malagasy government has taken exceptional measures to support affected communities and businesses. The Directorate General of Taxes has announced the postponement of tax deadlines for the regions of Atsinanana, Analanjirofo, and Alaotra Mangoro, which were particularly hard hit by violent winds, flooding, and widespread destruction.

This intense cyclone, the second to strike the island in ten days after Fytia, has left at least 59 people dead, injured 804, and displaced 16,000. Approximately 75% of Toamasina (Atsinanana) has been devastated, with 25,000 houses destroyed and 423,000 people affected. The regions targeted by the deferral include critical infrastructure (roads, bridges, schools) and vital agricultural areas.

The deferrals apply to corporate income tax, VAT, personal income tax, and local tax filings and payments due in February and March 2026. Affected taxpayers benefit from an extension until June 30, 2026, depending on their tax base, without penalties or surcharges, upon presentation of a certificate of loss issued by local authorities. This measure aims to preserve the cash flow of businesses and households, facilitating rapid reconstruction in a context where the local economy (port trade, agriculture) is paralyzed.

The Ministry of Finance is calling for national and international solidarity, while the UN estimates the needs at USD 49 million for 382,000 people. SADC and the EU are deploying emergency teams. This tax measure illustrates the State’s commitment to mitigating recurring climate shocks in Madagascar, a country vulnerable to cyclones due to its geographical location.