Why the MCC matters

Card networks use MCC 3526 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

35223523352435253527352835293530

Browse the full MCC list, or identify a card's issuer with the BIN checker.

Frequently Asked Questions

What is MCC 3526?

MCC 3526 is the merchant category code for Hotels/Motels/Inns/Resorts 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 3526 IRS reportable?

IRS 1099-K reportability for MCC 3526: Yes.