Why the MCC matters
Card networks use MCC 3402 to set interchange rates for this business type, decide whether purchases count toward category rewards, and flag special handling (for example cash-like or high-risk categories). Issuers and tax authorities rely on the same code, which is why the IRS classification appears above.
Nearby codes
33983399340034013403340434053406
Browse the full MCC list, or identify a card's issuer with the BIN checker.
Frequently Asked Questions
What is MCC 3402?
MCC 3402 is the merchant category code for Car Rental under ISO 18245. Card networks use it to classify transactions at this type of business for interchange fees, rewards categories and tax reporting.
Is MCC 3402 IRS reportable?
IRS 1099-K reportability for MCC 3402: Yes.