Law no. 14-25, promulgated on 6 June 2025 and published in the Official Bulletin on 12 June, reforms the tax on undeveloped urban land. The rate is no longer tied solely to a planning category: it depends on the level of infrastructure and services in the area where the land is located.

Three levels of taxation

Land situated in areas with all or most services attracts a rate of between 15 and 30 dirhams per square metre. The band is 5 to 15 dirhams in moderately serviced areas and 0.5 to 2 dirhams in under-serviced areas.

The category and the effective rate do not follow directly from the national text alone. They are set locally by decision of the president of the municipal council, after approval by the governor of the prefecture or province.

What an owner should check

The actual cost therefore depends on the taxable area, the local classification and the effective date of the municipal decision. Two plots of the same size may attract different amounts if they do not benefit from the same level of servicing.

The owner should identify the competent municipality, obtain the classification text applicable to the plot and check any temporary exemptions linked to a construction or development project. Where the category or the tax base is disputed, the file should document the actual provision of roads, water, electricity, sanitation and the other services taken into account by the municipality.

Sources

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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.