Faced with increasing pressure on water resourcesit is imperative that local authorities adopt rigorous measures to optimize their use. The guidance note of the Minister of the Interior on the preparation and execution of budgets of local authorities for 2025 emphasizes the urgency of achieving the water projects scheduled nationally. It is also about rationalizing the use of water resourcesto encourage investment in the treatment of waste water and their reuse, wherever possible, forirrigation green spaces and to control expenses linked to the management of these spaces.
At the same time, the ministry underlines the need to optimize the use of energy resourcesensuring the use of renewable energies. Priority is also given to projects with strong social, economic and environmental impact with rigorous financial governance and coordination between local and central authorities to maximize their efficiency.
Optimization of local revenues
At the heart of this reform is a revaluation of local recipes. THE local authorities are called upon to improve the tax collectionnotably the property taxes and the rights related to services publics. This revaluation will make it possible to finance essential development projects in several sectors, such as infrastructure and social services. The budgetary guidelines also emphasize the need to strengthen the management of Value Added Tax (VAT) within local authorities. VAT is presented as a key fiscal lever to improve local revenues. Communities are encouraged to better structure and rationalize the collection of this tax, while ensuring that tax exemptions and VAT refunds are correctly applied, particularly for priority sectors. Efforts to simplify and digitize processes are also highlighted, in order to make collection more efficient and transparent. A digital platform has been set up to facilitate the online payment of local taxes by taxpayers: eservices.tgr.gov.ma.
This device concerns taxes following: the tax on undeveloped urban land; the tax on premises selling alcoholic beverages; the tax on tourist accommodation establishments; the tax on mineral water and table water; the tax on the extraction of quarry products; the tax on vehicles subject to technical inspections; the mining tax; as well as the tax on services provided in ports.
Furthermore, the new directives insist on respecting a three-year program rigorous, taking into account the maintenance of the infrastructure and equipment planned, with a view to guaranteeing their sustainability. It is also about adopting a clear and coherent vision for the management of financial resources, while ensuring proactive management of revenue and expenditure. The challenge is to ensure a balance between the capacities of local authorities in terms of equipment and the contributions for the realization of the regional development programs.
