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NMA code 8510 - Enseignement pré-primaire

2026 reference

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NMA 2026

8510 · NMA code 8510 - Enseignement pré-primaire

Morocco NMA code 8510 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Enseignement pré-primaire.

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

Morocco NMA code 8510 in 2026 with definition, branch, VAT, CNSS, licences, legal form hints and business-setup guidance for Enseignement pré-primaire.

Presentation of NMA code 8510

NMA code 8510 (Enseignement pré-primaire) should be used when the core activity matches this exact label in branch 85 (Enseignement). Check immediate neighbour codes before filing.

In this branch

8510 - Enseignement pré-primaire8520 - 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 conduite

Profession and activity-model hubs

Previous code8430Next code8520

NMA Classification and Hierarchy

Level Code Label
Section P Education
Branch 85 Enseignement
Sub-branch 851 Enseignement
Activity 8510 Enseignement pré-primaire

Practical use of the code in Morocco

Context Why the code matters
Company setup / RC / ICE Code 8510 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 8510 for?

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

Private schoolTrainerTraining centreTutoring provider

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

Official description of NMA code 8510

NMA code 8510 (Enseignement pré-primaire) should be used when the core activity matches this exact label in branch 85 (Enseignement). Check immediate neighbour codes before filing.