Browse Morocco NMA branch 77 in 2026 with detailed activity codes, VAT, CNSS and licence checkpoints. Official label: Activités de location et location-bail.
Branch 77 (Activités de location et location-bail) - Use this branch to validate the declared core activity. Code count: 12.
In scope
In scope: detailed activities explicitly listed under this branch.
Out of scope
Out of scope: activities classified in adjacent branches with different core output.
How to use this branch
Compare nearby codes before final registration.
What businesses usually check first
- Check if the activity requires commercial registration or remains civil.
- Confirm the applicable VAT rate per the latest DGI tax circulars.
- Assess the need for prior authorizations (prefectures, ministries, municipalities).
- Anticipate social security costs (CNSS) based on planned staff headcount.
- Compare with 2 or 3 nearby codes before settling on a final classification.
- Check the actual product or service that generates the turnover.
Codes to open first
- 7711 - Location et location-bail de voitures et de véhicules automobiles légers
- 7712 - Location et location-bail de camions
- 7721 - Location et location-bail d’articles de loisirs et de sport
- 7722 - Location de vidéocassettes et disques vidéo
- 7729 - Location et location-bail d’autres biens personnels et domestiques
- 7731 - Location et location-bail de machines et équipements agricoles
Legal forms to compare
| Form | Min. capital | Partners |
|---|---|---|
| SARL | 0 MAD | 1 - 50 |
| SA | 300 000 MAD | >= 5 |
| SAS | 0 MAD | >= 1 |
| SNC | 0 MAD | >= 2 |
| SCS | 0 MAD | >= 2 |
Frequently asked questions
What decides between nearby codes ?
Le produit/service qui genere le chiffre d'affaires principal.
Does this branch change VAT reading ?
Elle oriente la lecture mais la confirmation se fait sur le texte fiscal applicable.
When to check licences ?
Avant lancement commercial lorsque l'activite touche un domaine reglemente.
2026 informational reference: always confirm the exact obligation and competent authority before filing, registration or business decisions. Read the methodology.