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Law No. 11 of 1997 dated February 3, 1997, as amended and supplemented by subsequent texts.
Definition
Built properties located within the municipal perimeter are subject to an annual tax called the "Built Property Tax."
Payment Deadline
January 1st of each year.
The tax is payable by:
- The property owner
- The beneficiary of the property
- In their absence, the occupant or holder of the property
Tax Base and Rate
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 |
Rate Based on Services Provided
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 |
Definition
Unbuilt lands located within the municipal perimeter are subject to an annual tax called "Unbuilt Land Tax."
Payment Deadline
January 1st of each year.
The tax is payable by:
- The owner
- The beneficiary
- If unavailable, the holder or occupant
Base and Rate
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 |
Scope
- Individuals subject to income tax (BIC or BNC)
- Legal entities subject to corporate tax
- Partnerships or joint ventures engaged in commercial or non-commercial activity
Exempt Establishments
- Tourist establishments subject to hotel tax
- Establishments benefiting from a special or conventional tax regime
Tax Base
Gross local turnover or income/corporate tax.
Businesses with a gross margin ≤ 4% are included with proof.
Rate
0.2% of turnover.
Otherwise, 25% of income or corporate tax.
Minimum Due
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 |
Definition
Paid by operators of tourist establishments as defined by applicable legislation.
Tax Base
Total gross turnover.
Rate
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.