Browse 2026 Morocco NMA codes in section L (Real estate activities) with branches, activities, VAT, CNSS and licence context.
Section L (Real estate activities): navigation baseline to avoid over-broad choices. Volume: 4 NMA codes. Real estate (Section L) is a preferred investment sector in Morocco. It covers the leasing, sale, and operation of residential and professional real estate.
In scope
Includes: activities inside the official scope of section L.
Out of scope
Excludes: neighbour-section activities when the core service does not belong to L.
How to use this section
Start with branch level (2 digits), then move to the 4-digit code.
List of sector branches
| Code | Label | Count |
|---|---|---|
| 68 | Activités immobilières | 4 |
Frequently asked questions
What differs section L et sections voisines ?
Comparez le service principal, la nature de production et les inclusions/exclusions officielles.
How to choose un code dans section L ?
Commencez par la branche 2 chiffres puis validez le code 4 chiffres le plus proche de l'activite vendue.
Should tax/CNSS be opened ?
Oui, la classification seule ne suffit pas pour declaration, facturation et paie.
Real estate (Section L) is a preferred investment sector in Morocco. It covers the leasing, sale, and operation of residential and professional real estate.
2026 informational reference: always confirm the exact obligation and competent authority before filing, registration or business decisions. Read the methodology.