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NMA code 5224 - Manutention

2026 reference

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NMA 2026

5224 · NMA code 5224 - Manutention

Morocco NMA code 5224 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Manutention.

TVA14%
CNSS ER21,09%
CNSS EE6,74%
Taxe ProC2 (20%)

Morocco NMA code 5224 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Manutention.

Presentation of NMA code 5224

NMA code 5224 (Manutention) should be used when the core activity matches this exact label in branch 52 (Entreposage et services auxiliaires des transports). Check immediate neighbour codes before filing.

In this branch

5210 - Entreposage et stockage5221 - Services auxiliaires des transports terrestres5222 - Services auxiliaires des transports par eau5223 - Services auxiliaires des transports aériens5224 - Manutention5229 - Autres services auxiliaires des transports
Previous code5223Next code5229

NMA Classification and Hierarchy

Level Code Label
Section H Transportation and storage
Branch 52 Entreposage et services auxiliaires des transports
Sub-branch 522 Entreposage et services auxiliaires des transports
Activity 5224 Manutention

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 5224 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.

Which profiles usually use NMA code 5224?

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

Warehouse operatorCargo-handling operatorLogistics operatorRoad transport operator

Also relevant for

Freight forwarder

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

Official description of NMA code 5224

NMA code 5224 (Manutention) should be used when the core activity matches this exact label in branch 52 (Entreposage et services auxiliaires des transports). Check immediate neighbour codes before filing.