As the end of this month approaches, the Tangier municipality has renewed its reminder to owners and holders of unbuilt urban land within its territorial jurisdiction of the necessity to expedite the submission of the annual declaration related to the tax on unbuilt urban land (known as TNB) for the fiscal year 2026.
According to the provisions of Law No. 47.06 related to local taxes, and subsequent amendments including Law 14.25, the legal deadline for the deposit of the declaration and the payment of the due tax ends on February 28, 2026. After this date, late submissions or failure to declare will result in financial penalties and late fees, which may reach high percentages, with the possibility of enforcement actions such as seizure or legal proceedings.
The Tangier municipality began implementing the collection of this tax as of January 2, 2026, and has established the rates according to the level of infrastructure in the land area as follows:
- Well-equipped areas (full availability of roads, electricity, water, sewage, etc.): up to 20 dirhams per square meter.
- Moderately equipped areas: around 12 dirhams per square meter.
- Poorly equipped areas: 2 dirhams per square meter.
