Morocco Overhauls Urban Tax System: New Rates and Local Collectors to Boost Revenue

Under the new text, the collection of the TNB is now entrusted to municipal tax collectors, appointed by joint orders of the Ministries of the Interior and Finance, in place of the public accountants who were carrying out this mission. The reform aims to strengthen the efficiency of the collection and reduce the gap between the taxes due and the amounts actually collected, according to L’Économiste.

What fundamentally changes with this reform is the TNB tax scale, which has not been modified since 2008. Varying until now between 4 and 20 DH/m² in urban areas and between 2 and 12 DH/m² for individual housing areas or other sectors, the new tax rates take into account not only the level of equipment in the areas, but also the existence and quality of infrastructure (roads, electricity, water, sanitation, health and education centers, public lighting, transport and waste collection services, etc.).

"This classification is defined by the presidents of the municipalities, under the control of the governors of the prefectures and provinces. A detailed geographical map will have to be established for each local authority, specifying the territorial boundaries, the regulated urban areas, the tourist areas, as well as the equipment present in each neighborhood, sector or douar," details the daily newspaper.

Thus, each neighborhood, sector or douar will have an "identity card" providing information on its boundaries, its name, as well as the availability of essential public services. Depending on the level of equipment, a classification into three categories will be carried out in order to set the specific applicable tax scale, which will come into effect on January 1 of the year following its validation by the governor and its adoption by the council of the local authority. A campaign will be initiated to inform taxpayers of these changes.