Section R - Arts, entertainment and recreation

Browse 2026 Morocco NMA codes in section R (Arts, entertainment and recreation) with branches, activities, VAT, CNSS and licence context.

Section R (Arts, entertainment and recreation): sorting view to separate close activity families. Volume: 14 NMA codes. Arts, entertainment, and recreation (Section R) reflect Morocco’s cultural vitality. This sector encompasses festivals, museums, and sports activities.

In scope

Includes: activities inside the official scope of section R.

Out of scope

Excludes: neighbour-section activities when the core service does not belong to R.

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
90	Activités créatives, artistiques et de spectacle	4
91	Bibliothèques, archives, musées et autres activités culturelles	4
92	Organisation de jeux de hasard et d’argent	1
93	Activités sportives, récréatives et de loisirs	5

Frequently asked questions

What differs section R et sections voisines ?

Comparez le service principal, la nature de production et les inclusions/exclusions officielles.

How to choose un code dans section R ?

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.

Arts, entertainment, and recreation (Section R) reflect Morocco’s cultural vitality. This sector encompasses festivals, museums, and sports activities.

2026 informational reference: always confirm the exact obligation and competent authority before filing, registration or business decisions. Read the methodology.