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NMA code 7721 - Location et location-bail d'articles de loisirs et de sport

2026 reference

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NMA 2026

7721 · NMA code 7721 - Location et location-bail d'articles de loisirs et de sport

Morocco NMA code 7721 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Location et location-bail d'articles de loisirs et de sport.

TVA20%
CNSS ER21,09%
CNSS EE6,74%
Taxe ProC3 (10%)

Morocco NMA code 7721 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Location et location-bail d'articles de loisirs et de sport.

Presentation of NMA code 7721

NMA code 7721 (Location et location-bail d’articles de loisirs et de sport) should be used when the core activity matches this exact label in branch 77 (Activités de location et location-bail). Check immediate neighbour codes before filing.

In this branch

7711 - Location et location-bail de voitures et de véhicules automobiles légers7712 - Location et location-bail de camions7721 - Location et location-bail d'articles de loisirs et de sport7722 - Location de vidéocassettes et disques vidéo7729 - Location et location-bail d'autres biens personnels et domestiques7731 - Location et location-bail de machines et équipements agricoles7732 - Location et location-bail de machines et équipements pour la construction7733 - Location et location-bail de machines de bureau et de matériel informatique7734 - Location et location-bail de matériels de transport par eau
Previous code7712Next code7722

NMA Classification and Hierarchy

Level Code Label
Section N Administrative and support service activities
Branch 77 Activités de location et location-bail
Sub-branch 772 Activités de location et location-bail
Activity 7721 Location et location-bail d’articles de loisirs et de sport

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 7721 helps describe the main activity in company-registration workflows.
Invoicing and tax The code does not set VAT on its own, but it guides the first reading of the product or service before checking the tax text.
Payroll and CNSS Once staff are hired, it helps connect the real activity with payroll, employer cost and compliance checkpoints.
Licence or approval Only when the real service falls into a regulated regime.

Sectoral licenses and authorizations

No generic sector licence is automatically attached to this branch. You should still review local, health, zoning and professional rules for the actual business model.

What business models can NMA code 7721 describe?

This NMA code typically applies to these professional profiles or business models:

Equipment-rental operatorAdministrative support provider

Source: HCP - Nomenclature Marocaine des Activites · OFFICIAL_DOC · 2026-05-04

Official description of NMA code 7721

NMA code 7721 (Location et location-bail d’articles de loisirs et de sport) should be used when the core activity matches this exact label in branch 77 (Activités de location et location-bail). Check immediate neighbour codes before filing.