Empty land in Morocco: why you could soon pay between 15 and 30 DH per square meter

Since the beginning of March, circular no. 323.G.2 has redefined the taxation of vacant plots in Morocco. According to Les Inspirations Eco, this text requires certified zoning before any taxation, limiting the tax to four specific territorial categories. To put an end to the abusive deductions observed in particular in Marrakech or Fez, the governors have 90 days to cancel the irregular files and apply the recent court decisions of reimbursement.

On Bladi.net: Undeveloped land in Morocco: the Ministry of the Interior tightens the tax screw

The reform also introduces a progressive pricing based on the level of infrastructure. Well-equipped sectors will be taxed between 15 and 30 DH/m², like an industrial plot in Tangier billed at 25 DH/m². Conversely, under-equipped areas will be capped at 2 DH/m². On the exemption side, owners will now have to provide irrefutable proof of the use of the land, such as a certificate of agricultural activity or connection to public networks.

However, the administrative handling of disputes is a weak point. Regarding the remission of penalties of less than 50,000 dirhams, the decision rests with the local directors, exposing small taxpayers to a risk of arbitrariness. Moreover, due to the lack of budget to remunerate architects and engineers, the review commissions are running at 30% of their capacity, generating delays of six to eighteen months.

The application of these new rules also requires rigorous mapping requiring inter-agency coordination. Yet, nearly 80% of rural municipalities lack computerized geographic tools and qualified personnel to establish this diagnosis. This technical shortcoming is likely to limit the effectiveness of the reform to the major metropolises alone, such as Casablanca and Rabat.

On Bladi.net: Morocco: the tax on undeveloped land will change from 2026

Although the Minister of the Interior, Abdelouafi Laftit, is demanding strict implementation of these directives, the reality is worrying. Without genuine technical and financial support deployed across the country, this tax overhaul risks remaining inoperative in a large part of the country.