NMA Maroc

NMA code 8610 - Activités hospitalières

2026 reference

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NMA 2026

8610 · NMA code 8610 - Activités hospitalières

Morocco NMA code 8610 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Activités hospitalières.

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

Morocco NMA code 8610 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Activités hospitalières.

Presentation of NMA code 8610

NMA code 8610 (Activités hospitalières) should be used when the core activity matches this exact label in branch 86 (Activités pour la santé humaine). Check immediate neighbour codes before filing.

NMA Classification and Hierarchy

Level Code Label
Section Q Human health and social work activities
Branch 86 Activités pour la santé humaine
Sub-branch 861 Activités pour la santé humaine
Activity 8610 Activités hospitalières

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 8610 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 health. Check the relevant Moroccan permit portals before launch.

Vigilance points and compliance

  • The real service, target public and staff qualifications matter immediately.
  • Permits and compliance rules should be checked before launch.
  • Legal form and HR setup deserve an early review.
Form Min. capital Partners
SARL 0 MAD 1 - 50
SA 300 000 MAD >= 5
SAS 0 MAD >= 1
SNC 0 MAD >= 2
SCS 0 MAD >= 2

Business creation steps

01Confirm the exact scope of the activity.
02Choose the legal form that matches ownership and risk.
03Complete RC, tax ID and ICE registration steps.
04Activate tax, payroll and sector-compliance obligations.

In this branch

What business models can NMA code 8610 describe?

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

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

Official description of NMA code 8610

NMA code 8610 (Activités hospitalières) should be used when the core activity matches this exact label in branch 86 (Activités pour la santé humaine). Check immediate neighbour codes before filing.

Compliance risk score

5 / 10

3 of 6 factors passing

How we calculate this score →

Frequently Asked Questions (FAQ)

If my activity is Activités hospitalières, is this code primary ?

Oui si le revenu principal provient de cette operation exacte.

Code 8610: standard or specific VAT ?

Le code oriente la lecture; validez toujours la regle fiscale officielle applicable.

For Activités hospitalières, when to check CNSS ?

Des qu'il y a embauche ou paie, verifier les obligations CNSS.

Code 8610: is a licence required ?

Verifier le statut reglemente selon le secteur reel d'exploitation.

How to decide between 8610 and a neighbour code ?

Choisir le code qui decrit le service facture en majorite.

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