Breaking: Interior Ministry Orders Overhaul of undeveloped land tax exemptions Across Morocco’s Major Cities
The central services of Morocco’s Ministry of the Interior have issued firm directives to reevaluate exemptions granted under the tax on undeveloped urban land (TNB). The focus covers several municipalities within Casablanca-Settat, rabat-Salé-Kénitra, and Tangier-Tétouan-Al Hoceïma. The exemptions, previously granted by unilateral municipal decisions, are now under scrutiny amid questions about the accuracy of the investigative basis used to grant them.
Reliable sources say the new directives target reassessing exemptions worth tens of millions of dirhams.These were awarded to entrepreneurs and real estate developers by mayors and presidents of municipal councils, based on local investigations carried out by moqaddems and sheikhs whose data is now in doubt.
The move appears designed to close gaps that allowed exemptions to bypass the formal visa from a joint commission. This commission includes the caid or pasha, provincial representatives, the relevant municipality, and the Ministry of Agriculture, and it is indeed responsible for validating the land base at issue.
Officials indicate that territorial guidelines draw on provincial probes revealing widespread use of fictitious agricultural activities by developers and landowners in peripheral districts of large cities, including Casablanca, Tangier, and Rabat. The aim, according to the findings, was to present land as agricultural even when it sits within urban zones with varying levels of infrastructure.
Authorities cited reports noting that some landowners within urban perimeters benefited from “d’exceptions,” effectively removing them from the bare-land tax list. This occurred amid a surge in suspicious administrative certificates that claimed ongoing agricultural work in urban settings.
The investigations highlighted large-scale manipulations affecting records used to justify exemptions granted to developers, while original landowners who actually farmed their property faced the tax. Photos and documents were reportedly used to support these exemptions, even in cases where housing projects surrounded the farmland.
Sources say abuses involved presidents of municipal councils and territorial officials. Some cases have been subject to revocation and suspension rulings by administrative courts and provincial authorities. The revelations have spurred a government push to reform local tax collection and led to the appointment of 92 new municipal tax collectors to handle these duties.
Provincial authorities also widened enforcement directives, urging agents to demonstrate greater rigor in their duties, notably within observation commissions. These measures reference findings from inspection commissions under the general Inspectorate of Territorial Administration, which reviewed multiple municipalities and the minutes of commissions targeting TNB exemptions.
In a broader reform context, provincial authorities have held exceptional municipal council sessions to address shortcomings identified during regular sessions.The aim was to adjust tax deliberations to align with the recent increase in the undeveloped land tax, following Law No. 12.25 amending Law No. 47.06. Governors have urged councils to classify zones by equipment level—well-equipped, moderately equipped, and poorly equipped—and to vote on rates accordingly.
Key Facts at a Glance
| Aspect | Details |
|---|---|
| Affected Regions | Casablanca-Settat, Rabat-Salé-Kénitra, Tangier-Tétouan-al Hoceïma |
| Subject | Tax exemptions under the undeveloped land (TNB) regime |
| Trigger | Reassessment and tightening of exemptions granted via unilateral municipal decisions |
| Investigative basis | Provisional provincial probes; concerns over data provided by local authorities (moqaddems, sheikhs) |
| Officials Involved | presidents of municipal councils; territorial officials; governors; enforcement agents |
| Administrative Actions | Revocation/suspension of certain exemptions; appointment of 92 new municipal tax collectors |
| Legislation | Law No. 12.25 amending Law No. 47.06; zone delimitation by equipment level |
| Future Steps | Clearer zoning classifications; rate votes per zone; reinforced verification procedures |
Why this Matters (Evergreen insights)
Urban planning and taxation intersect here, highlighting the importance of clear administrative processes. clear,verifiable data and robust oversight are essential to ensure tax policy serves growth without rewarding non-compliance. Strengthened joint-commission procedures and digitized land records could prevent similar misuses in the future, safeguarding revenue while maintaining fairness for genuine landowners and developers.
What Comes Next
Expect ongoing audits, further revisions to local tax deliberations, and tighter controls on exemptions. The three-tier zoning framework will guide rate discussions, aligning charges with equipment levels and urban infrastructure readiness.
Reader Questions
1) How should authorities balance clarity with efficiency when reviewing land-tax exemptions?
2) what governance safeguards would most effectively prevent misuse of agricultural-activity claims in urban zones?
Share your thoughts in the comments below.
