Morocco Centralizes Local Tax Collection: Housing and Municipal Taxes Now Managed by DGI
The General Tax Directorate (DGI) is now in charge of managing the housing tax (TH) and the municipal services tax (TSC). This structural change in local tax administration was officially announced and has been effective since June 12, 2025. It establishes the DGI as the sole point of contact for taxpayers regarding these two taxes.
This measure stems from the enactment of Law No. 14.25, which amends and supplements Law No. 47.06 on the taxation of local authorities. The text was published in the Official Bulletin No. 7412, thus providing a legal framework and a precise application date for this transfer of responsibilities.
The stated objectives of this reform are the centralization and simplification of tax procedures as well as improving the efficiency of tax collection.
This centralization is also said to aim at strengthening the transparency of the local tax system and optimizing financial resources for local authorities.
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