Assignment guidance
When MCC 9311 should be used
- For payments collected by government entities specifically for taxes or tax obligations.
- For local, regional, or national tax-payment transactions within the applicable scheme rules.
Government services
MCC 9311
Tax payments
Payments collected by government entities specifically for taxes and tax obligations.
Boundary guidance
When MCC 9311 should not be used
- For court costs, fines, bail, licences, registrations, or general government service fees.
- For non-government merchants collecting ordinary commercial invoices.
Scheme comparison
Names and evidence status
Absence from public material is not treated as proof that a scheme does not use the MCC.
| Scheme | Evidence | Scheme wording | Comparison |
|---|---|---|---|
| Visa | Official | Tax PaymentsGlobal Visa merchant-data manual, April 2026, PDF page 111. | Aligned wording |
| Mastercard | Official | Tax PaymentsMastercard Merchant Edition reference, 16 April 2024, PDF page 226. | Aligned wording |
| American Express | Publicly not found | No current public definition locatedThe complete American Express Codes Reference Guide is not public. This is not evidence that the MCC is unsupported. | Not available |
| Discover / Diners Club | Publicly not found | No current public definition locatedNo complete current public Discover / Diners Club MCC catalogue was located. This is not evidence that the MCC is unsupported. | Not available |
| UnionPay | Not reviewed | No global definition reviewedThe official material reviewed so far is limited to EEA fee appendices and is not a global definition catalogue. | Not available |
Provenance
Sources reviewed
- Visa Merchant Data Standards ManualApril 2026 · global · official · PDF page 111
- Mastercard Quick Reference Booklet - Merchant Edition16 April 2024 · official · PDF page 226
SchemeLens descriptions and use boundaries are editorial summaries of the cited material. Final MCC assignment depends on the merchant's primary business, current scheme rules, region, programme, and acquirer requirements.