Pricing of undeveloped plots: The new modus operandi defined
The revision of the scale of the much-criticized tax on undeveloped land (TNB) is one of the contributions of Law No. 14-25. The law came into force upon its publication in the Official Gazette No. 7412 of June 12, 2025.
It occupies an important place in the note addressed by the Minister of the Interior to the walis (head governors), governors, and presidents of local governments. This means that the department managed by Abdelouafi Laftit attaches great importance to this local tax and its revenues. Thus, collection of taxes will be entrusted to municipal tax collectors, who will soon be assigned to local authorities. Designated by joint decrees of the Ministries of the Interior and Finance, they will be responsible for all procedures relating to the collection of the TNB tax, particularly through the forced procedure. These new provisions are intended to improve the efficiency of collection, previously carried out by public accountants, and to reduce the gap between local taxes due and the amount still to be collected.
In addition to the rules relating to the TNB tax base, Law No. 14-25, the reform introduces a complete overhaul of the scale of said tax. The new pricing now takes into account the level of equipment of the areas where the undeveloped land is located. Rates have remained unchanged since 2008 but the principle of which is regularly criticized by real estate developers and other landowners. Before the new law came into force, the scale was based on the land’s destination: 0.4 to 2 US dollars / squater meter in zones of buildings and between 0.2 and 1.2 USD / sq meter for individual housing zones and other zones.
Maps defining equipment levels
The definition of the level of equipment for undeveloped land has been entrusted to the presidents of the municipalities, under the supervision of the governors of the prefectures and provinces. The note from the Ministry of the Interior, dated August 5, sets out the procedure for the municipalities concerned to follow to implement the new provisions. It is therefore a question of developing an updated geographical map indicating the district under their jurisdiction in accordance with the provisions of Law No. 131-12 relating to the principles of delimitation of the territorial jurisdictions of local authorities. The map must also mention the delimited centers, set by law, the summer and winter resorts as well as the thermal spas located in the districts where the TNB tax is collected by law. The areas covered by development plans must also be mentioned, as well as the districts, neighborhoods, hamlets, etc. The maps must also specify the districts in the municipalities (more than a750,000 inhabitants) governed by the district regulations in accordance with the 2002 law on the unity of the city and the neighborhoods located in these districts.
Hassan EL ARIF
