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NMA code 8542 - Enseignement supérieur

2026 reference

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NMA 2026

8542 · NMA code 8542 - Enseignement supérieur

Morocco NMA code 8542 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Enseignement supérieur.

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

Morocco NMA code 8542 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Enseignement supérieur.

Presentation of NMA code 8542

NMA code 8542 (Enseignement supérieur) should be used when the core activity matches this exact label in branch 85 (Enseignement). Check immediate neighbour codes before filing.

In this branch

8520 - Enseignement primaire8531 - Enseignement secondaire général8532 - Enseignement secondaire technique ou professionnel8541 - Enseignement post-secondaire non supérieur8542 - Enseignement supérieur8551 - Enseignement de disciplines sportives et d'activités de loisirs8552 - Enseignement culturel8553 - Enseignement de la conduite8559 - Autres activités d'enseignement n.c.a.

Profession and activity-model hubs

Previous code8541Next code8551

NMA Classification and Hierarchy

Level Code Label
Section P Education
Branch 85 Enseignement
Sub-branch 854 Enseignement
Activity 8542 Enseignement supérieur

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 8542 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 Yes, if the real service is regulated in this branch.

Sectoral licenses and authorizations

This branch often falls into a regulated area: Private education. Check the relevant Moroccan permit portals before launch.

Who is NMA code 8542 for?

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

Private schoolTrainerTraining centreHigher-education institution

Also relevant for

Tutoring provider

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

Official description of NMA code 8542

NMA code 8542 (Enseignement supérieur) should be used when the core activity matches this exact label in branch 85 (Enseignement). Check immediate neighbour codes before filing.