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NMA code 7732 - Location et location-bail de machines et équipements pour la construction

2026 reference

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NMA 2026

7732 · NMA code 7732 - Location et location-bail de machines et équipements pour la construction

Morocco NMA code 7732 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Location et location-bail de machines et équipements pour la construction.

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

Morocco NMA code 7732 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Location et location-bail de machines et équipements pour la construction.

Presentation of NMA code 7732

NMA code 7732 (Location et location-bail de machines et équipements pour la construction) should be used when the core activity matches this exact label in branch 77 (Activités de location et location-bail). Check immediate neighbour codes before filing.

In this branch

7721 - Location et location-bail d'articles de loisirs et de sport7722 - Location de vidéocassettes et disques vidéo7729 - Location et location-bail d'autres biens personnels et domestiques7731 - Location et location-bail de machines et équipements agricoles7732 - Location et location-bail de machines et équipements pour la construction7733 - Location et location-bail de machines de bureau et de matériel informatique7734 - Location et location-bail de matériels de transport par eau7735 - Location et location-bail de matériels de transport aérien7739 - Location et location-bail d'autres machines, équipements et biens matériels n.c.a.
Previous code7731Next code7733

NMA Classification and Hierarchy

Level Code Label
Section N Administrative and support service activities
Branch 77 Activités de location et location-bail
Sub-branch 773 Activités de location et location-bail
Activity 7732 Location et location-bail de machines et équipements pour la construction

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 7732 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 7732?

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

Equipment-rental operatorAdministrative support provider

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

Official description of NMA code 7732

NMA code 7732 (Location et location-bail de machines et équipements pour la construction) should be used when the core activity matches this exact label in branch 77 (Activités de location et location-bail). Check immediate neighbour codes before filing.