马达加斯加移动行业税收改革

Reforming Mobile Sector Taxationin Madagascar: Addressing fiscal barriers to digital growth September 2025 GSMA The GSMA is a global organisation unifyingthe mobile ecosystem to discover, developand deliver innovation foundational topositive business environments andsocietal change. Our vision is to unlockthe full power of connectivity so thatpeople, industry and society thrive.Representing mobile operators andorganisations across the mobile ecosystemand adjacent industries, the GSMA deliversfor its members across three broad pillars:Connectivity for Good, Industry Servicesand Solutions and Outreach. This activityincludes advancing policy, tackling today’sbiggest societal challenges, underpinningthe technology and interoperability thatmake mobile work and providing theworld’s largest platform to convene themobile ecosystem at the MWC and M360series of events. We invite you to find out more atwww.gsma.com Follow the GSMA Policy and Regulationteam onLinkedIn:GSMA Policy & RegulationX:@GSMAPolicy Contents Executive summary3 1.Overview of the mobile sector in Madagascar:Development to date and potential for further growth71.1Expansion of mobile connectivity81.2Market penetration by technology81.3Usage and coverage gaps91.4Adoption of smartphones10 2.Review of Madagascar’s mobile sector tax regime:Assessing alignment with best practices and the country’s digitaltransformation goals112.1Mobile consumer taxes122.2Taxes and regulatory fees on mobile operators152.3Tax contribution of the mobile sector172.4An assessment of the mobile sector taxation in Madagascar19 3.Tax reform recommendations and their impact on themobile sector and broader economy213.1Tax reform recommendations223.2Assessing the impact of proposed tax reforms on mobile sectorand broader economy23 Executive summary Over the past decade, Madagascar’s mobile market has experiencednoticeable expansion, driven by investments from mobile operators toenhance mobile broadband networks. This has significantly reduced the“coverage gap” from 47% in 2016 to just 10% by 2024. Unique subscriberpenetration has also grown from 29% to 43% during this period. Therehas been significant growth in 4G adoption across the country, withmarket penetration rising from 0.5% in 2016 to 22% in 2024.Furthermore, smartphone adoption in Madagascar has grown in linewith broader trends across Africa and Eastern Africa, with smartphonepenetration standing at 35% as of 2024. To achieve these digital transformation objectives, theplan emphasises several initiatives, including creatinga favourable regulatory environment to stimulateinvestment in the telecommunications sector. Thetax framework applied to the mobile telecom sectoris a crucial component of this environment, whichplaces high burden on both operators and consumers,discouraging investment and slowing the uptakeof mobile services. According to 2023 data GSMAcollected from mobile operators in Madagascar, themobile sector contributed 24% of its revenue in taxesand fees. Of this, 14% came from sector-specific levies.Mobile operators contributed 40% of the total taxesand fees, including 22% through sector-specific fees.The remaining 60% was paid by consumers throughgeneral taxes (38%) and sector-specific taxes (22%). Despite significant progress, Madagascar’sgovernment must do more to catch up with regionalpeers and further expand the mobile sector to fullyleverage mobile technology for economic growth,improved service delivery, and enhanced citizenwell-being. The key challenges include high usagegap (the percentage of the population covered bymobile broadband networks but not using mobileinternet), which stands at 76% as of 2024. Moreover,smartphone penetration in the country at 35%is below the Eastern Africa average of 38% andsignificantly lower than Africa’s average of 53%.This underscores the ongoing need to enhancesmartphone adoption and connectivity, enabling thepopulation to fully leverage the benefits of mobiletechnology. The Ministry of Digital Development, DigitalTransformation, Posts and Telecommunications ofMadagascar developed the Strategic Digital Plan(2023-2028), outlining key objectives to be achievedby 2028 to realise the country’s digital transformationambitions. The objectives particularly relevant to themobile sector include the following: It is important to balance maximising tax revenuewith incentivising investment in the mobile sector andadoption of mobile services to enhance connectivityand its associated socio-economic benefits. As shownin the table below, the current tax framework does notsupport the objectives outlined in the Strategic DigitalPlan (2023-2028). •Increase mobile phone penetration to 80%•Increase fixed and mobile internet penetration to33%•Increase 4G coverage to 60%•Create 137,000 jobs in the digital sector, including50,000 direct jobs•Increase the postal and telecommunicationssector’s economic contribution from 3% in 2019 to12% This report assesses the taxation regime