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NMA code 9312 - Activités de clubs de sports

2026 reference

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NMA 2026

9312 · NMA code 9312 - Activités de clubs de sports

Morocco NMA code 9312 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Activités de clubs de sports.

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

Morocco NMA code 9312 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Activités de clubs de sports.

Presentation of NMA code 9312

NMA code 9312 (Activités de clubs de sports) should be used when the core activity matches this exact label in branch 93 (Activités sportives, récréatives et de loisirs). Check immediate neighbour codes before filing.

In this branch

9311 - Gestion d'installations sportives9312 - Activités de clubs de sports9319 - Autres activités liées au sport9321 - Activités des parcs d'attractions et parcs à thèmes9329 - Autres activités récréatives et de loisirs
Previous code9311Next code9319

NMA Classification and Hierarchy

Level Code Label
Section R Arts, entertainment and recreation
Branch 93 Activités sportives, récréatives et de loisirs
Sub-branch 931 Activités sportives, récréatives et de loisirs
Activity 9312 Activités de clubs de sports

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 9312 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 9312 describe?

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

Sports facility operatorRecreation operatorEvent organiser

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

Official description of NMA code 9312

NMA code 9312 (Activités de clubs de sports) should be used when the core activity matches this exact label in branch 93 (Activités sportives, récréatives et de loisirs). Check immediate neighbour codes before filing.