The Urban Tax and the Tax of the Municipal Administration Convertir en PDF Version imprimable Suggérer par mail


The urban tax is due annually on buildings assigned to a work or any form of exploitation, including the premises that is made freely available to their staff. And if is an establishment of production of goods or services, the urban tax applies to machinery and appliances as an integral part of these settlements and the land for exploitation of any kind.

      A) The exemptions:

1) The permanent exemptions:

Are excluded from the scope of the tax:

The royal houses, buildings belonging to the state or to local authorities and public hospitals, belonging to private welfare and subject to state control; buildings in which associations of public benefit and charitable institutions are installed,  buildings freely available to institutions and agencies listed above; habous property, except for goods made in habous family. The buildings belonging to foreign States and be assigned to offices and services of their embassies and consulates or housing of their ambassadors or consul ministers plenipotentiary accredited to Morocco; buildings belonging to international organizations enjoying diplomatic status when these buildings are either assigned to offices and services of these agencies for administrative use only, or to housing for heads of missions accredited to Morocco; buildings belonging to companies, agricultural cooperatives and associations operating in accordance with legal provisions  when these buildings are affected by them for agricultural use. The buildings with no incomes that are dedicated to public celebration of different faiths, to free education or who have been classified or recorded as historical monument under the conditions laid down by legislation and regulations.

2) The temporary exemptions:

Any natural or legal person who starts a profession, industry or commerce is exempt from the law of the urban tax for a period of five years for new construction, additions to buildings and machinery and appliances as an integral part of its establishments of producing goods or services ,and since  the following year their completion or installation including those acquired by companies leasing on behalf of their customers.

B) Plate of city tax:

The urban tax is based on the rental value of buildings and properties devoted for activities.

  C) Rates of city tax:

For lands and buildings assigned to work or any form of exploitation, including the premises made freely available to staff  the rate is 13.50% of the rental value.

II) the tax of municipal administration

The municipal administration fee is established annually on buildings, buildings of all kinds, machinery and equipment located in the districts of implementing the urban tax.

1) The foundation:

The base of the municipal administration fee is the rental value as determined by the urban tax or rent.

2) rates:

- 10% in urban municipalities.

- 6% in peripheral areas of urban communes.