Law No. 11 of 1997 dated February 3, 1997, as amended and supplemented by subsequent texts.
Built properties located within the municipal perimeter are subject to an annual tax called the "Built Property Tax."
January 1st of each year.
The tax is calculated at a rate of 2% of the reference price per square meter multiplied by the built area of the property.
Decree No. 1185 of May 14, 2007 sets the minimum and maximum reference prices per built square meter for each category of property as follows:
Reference Price (D/m²) | Built Area | Category |
---|---|---|
100 to 162 | Built properties ≤ 100 m² | Category 1 |
163 to 216 | Properties >100 m² and ≤ 200 m² | Category 2 |
217 to 270 | Properties >200 m² and ≤ 400 m² | Category 3 |
271 to 324 | Properties >500 m² for industrial use | Category 4 |
The tax depends on services provided by the municipality (cleaning, public lighting, roads, sewers, etc.):
Rate | Services Provided |
---|---|
8% | 1 or 2 services |
10% | 3 or 4 services |
12% | More than 4 services |
14% | More than 4 services + others |
Unbuilt lands located within the municipal perimeter are subject to an annual tax called "Unbuilt Land Tax."
January 1st of each year.
Rate of 0.3% of the actual market value.
If this value is unavailable, the tax is calculated per square meter based on urban density as defined by the urban development plan (Decree No. 1186 of May 14, 2007):
Reference Price (D/m²) | Zone |
---|---|
0.385 | High urban density zone |
0.115 | Medium density zone |
0.040 | Low density zone |
Gross local turnover or income/corporate tax.
Businesses with a gross margin ≤ 4% are included with proof.
0.2% of turnover.
Otherwise, 25% of income or corporate tax.
May not be less than the built property tax at 5% of the reference price/m² by category.
Decree No. 1187 of May 14, 2007:
Category | Usage | 8% | 10% | 12% | 14% |
---|---|---|---|---|---|
1 | Administrative or commercial use | 0.900 | 1.125 | 1.345 | 1.570 |
2 | Light structure for industrial use | 0.620 | 0.770 | 0.920 | 1.075 |
3 | Solid structure for industrial use | 0.755 | 0.950 | 1.135 | 1.320 |
4 | Over 5000 m² for industrial use | 0.990 | 1.240 | 1.485 | 1.735 |
Paid by operators of tourist establishments as defined by applicable legislation.
Total gross turnover.
2%.
Applies to operators of cafés, bars, and tea rooms.
Decree No. 434 of March 3, 1997 sets the annual fee as follows:
Fee (D) | Type of establishment |
---|---|
25 | 1st category establishments |
150 | 2nd category establishments |
300 | 3rd category establishments |
This fee is due every January for the entire year, regardless of the start or end date of the activity.
Law No. 122 of 1994 dated November 28, 1994, concerning the issuance of the Land Use Planning and Urbanism Code, as amended and supplemented by subsequent texts.
Order of the Minister of Equipment and Housing dated October 19, 1995, setting the documents required for the subdivision file, including the specifications, as well as the procedures and forms of its approval.
Order of the Minister of Equipment and Housing dated October 19, 1995, establishing the composition and functioning of the technical committees for subdivisions.
The administrative decision must be issued within 4 months from the date of submission of a complete file.
The applicant will be notified of the decision within 1 month from its issuance.
Articles 44, 45, and 48 of Law No. 3 of August 1, 1957, on civil status organization, as amended and supplemented by subsequent texts.
Article 76 of Organic Law No. 33 of May 14, 1975, on municipalities, as amended and supplemented.
Law No. 12 of February 25, 1997, on cemeteries and burial grounds.
Decree No. 1326 of July 7, 1997, on the procedures for grave preparation and rules for burial, exhumation, and transfer of remains.
Ministry of Interior Circular No. 86 of November 3, 1997.
After death and before burial.
Immediate
In case of suspicious death, due to violence, accident, or other unnatural causes, the burial permit may only be issued after a report is drawn up by the national security services.
If a body is transferred from one location to another, the civil registrar receiving the body in their jurisdiction shall issue the burial permit based on the accompanying documents (medical certificate and death certificate), without needing to investigate the cause of death.
Anyone who buries a deceased person without a burial permit is subject to imprisonment and a fine.