Since June 2025, the Directorate General of Taxation has been responsible for issuing and collecting the housing tax and the municipal services tax, pursuant to Law no. 14-25. The review published in July 2026 shows that the change of administration has gone hand in hand with a digitalisation of the procedures.
Services now centralised
Taxpayers can obtain tax certificates online, together with information on rental value and statements of the taxes charged on a property. Developers use SIMPL-Taxes Territoriales to create certain tax records, while declarations of vacancy and of completion of works have also been dematerialised.
The transfer does not, in itself, alter the base or the rates of the housing tax and the municipal services tax. What it does change is which administration is competent for returns, payments, certificates and claims.
Points to watch
In January 2026 the DGI restated that the changes occurring during 2025 — completion or addition of construction, change of owner or of use — had to be declared for each property using form ADP060. The declaration of the partial or total closure of an establishment falls under form ADC180.
The rise in disputes observed after the transfer relates in particular to rental values, vacant dwellings and exemptions. Taxpayers should therefore check that the data shown in their account is accurate and file a documented claim where a physical situation or a use has not been correctly recorded.
Sources
- National portal of territorial authorities — Publication of the dahir promulgating Law no. 14-25 on territorial taxation, 2025-06-16.
- Les Inspirations ÉCO — DGI: one year on, what is the record on the management of the housing tax?, 2026-07-06.
- Le Desk — Housing tax and municipal services tax: filing deadline set at 31 January, 2026-01-21.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.