MCC code4 min readUpdated October 15, 2026

MCC 9311: Tax Payments, and What Paying Taxes by Card Costs

MCC 9311 is Visa's code for tax collectors. What it covers, 9311 vs 9399 and 9211, IRS card fees, Visa's service fee rule, and rewards.

Nick Bonnassies, CMO at Tagada · checked against 7 sources

Article summary

TL;DR

MCC 9311 is the merchant category code for tax payments. Visa uses it for local, state and federal entities that collect taxes and penalties and hold and pay out public funds, including customs bureaus. Other government payments, such as fines, court costs or park fees, use their own codes or 9399.

Visa's definition: local, state and federal entities that handle financial administration and taxation, including collecting taxes and penalties.
9311 is only for taxes. Fines are 9222, court costs 9211, bail 9223, other government services 9399, tax preparers 7276.
Visa lets 9311 carry a disclosed service fee in the US, Canada, Thailand, Egypt, Brazil, Colombia and Trinidad and Tobago.
The IRS takes cards only through two processors, whose fees go to them, not to the IRS. It doesn't publish their MCC.
Your bank decides on rewards. Some issuers exclude tax payments by name.

Want to go further? Ask

On this page

You saw "9311" or "Tax Payments" next to a card payment, maybe an IRS or state tax bill. It's the merchant category code for tax collectors. Here is Visa's exact wording, the government codes it's often confused with, and what paying taxes by card costs.

What MCC 9311 means

MCC 9311 is the merchant category code for Tax Payments. Visa's manual defines it this way:1

Merchants classified with this MCC are local, state, and federal entities that engage in financial administration and taxation including collection of taxes and penalties and custody and disbursement of funds.

Visa, Merchant Data Standards Manual, April 2026

Visa lists Customs Bureaus as included, and 9399 as the only similar code.1 Stripe calls it "Tax Payments - Government Agencies" and marks it restricted: you must contact Stripe to use it.4

Who uses it? No network publishes a list. PXP's directory names the IRS, HMRC, state tax authorities and local councils as typical merchants.7 That is a directory, not an official source. The code on a given payment is set by the acquirer.

Codes it is not: 9311 vs 9399, 9211, 9222 and 9402

MCC	Visa title	What Visa's manual says
9311	Tax Payments	Collection of taxes and penalties, custody and disbursement of funds
9399	Government Services (Not Elsewhere Classified)	Government services with no more specific code: DMV, libraries, parks, police
9211	Court Costs, Including Alimony and Child Support	Courts that process court fees, alimony and child support
9222	Fines	Fines and penalties, motor vehicle violations, property-assessed fines
9223	Bail and Bond Payments	Bail posted to the court system
9402	Postal Services – Government Only	Government post offices
9405	U.S. Federal Government Agencies or Departments	US federal transactions through the Intra-Government Transfers (IGOTS) program
7276	Tax Preparation Services	Income tax return preparers, not tax collectors

Verdict

A tax bill: 9311. A traffic ticket: 9222. A court fee or child support: 9211. Any other government payment: 9399. Paying someone to file your return: 7276.

Visa's own example: a county takes property taxes under 9311 but must put ballpark registrations under 9399, because 9311 is specific to taxes.1

Paying taxes by card: the IRS processors and Visa's fee rule

The IRS accepts cards only through two approved third-party processors, Pay1040 and ACI Payments. On October 14, 2026, it listed these fees:3

Processor	Debit card	Credit card	Commercial card
Pay1040	$2.15	1.75%, $2.50 minimum	2.89%, $2.50 minimum
ACI Payments	$2.10	1.85%, $2.50 minimum	2.95%, $2.50 minimum

"No part of the fee goes to the IRS." Your statement shows it as "Tax Payment Convenience Fee" or similar, and frequency limits apply.3 The IRS page doesn't say which MCC the processors use.

Why a fee is allowed. Most Visa merchants can't add a service fee. Table 5-6 of Visa's rules permits one on 9311 in the US, Canada, Thailand, Egypt, Brazil, Colombia and Trinidad and Tobago. Outside the US, the merchant must be authorized to process tax payments if a taxing authority or its third party charges the fee. It must be disclosed before payment, with a way to cancel. In Canada it's capped at 1.5% on debit and 2.5% on credit.2 The April 2026 public rules don't use the term "Tax Payment Program". Details in our credit card surcharge guide.

Other rules that name 9311. A bill payment app paying a tax office must use 9311, or 4829 if it can't (Core Rules 5.12.1, Table 5-35). Sub-merchants on 9311 are exempt from the direct-agreement rule above USD 1 million, outside Brazil and Chile (5.3.1.4). Both also apply to 8220.2 9311 isn't on Visa's high integrity risk list.1

For cardholders and merchants

Rewards. Each bank decides. First Hawaiian Bank lists tax payments among transactions that earn no CashPoints.5 Revolut lists 9311 among codes excluded from cashback.6 Read your card's terms, and weigh any reward against the processor's fee.

Cash advance. Visa defines quasi-cash as items directly convertible to cash, such as money orders, wire transfers and gaming chips. Taxes aren't on that list.2 Your issuer still sets the terms of a cash advance, so check your agreement.

Merchants. Only a body that collects taxes belongs in 9311. A tax preparer uses 7276, and any other government office its own code or 9399. To check yours, see how to find your MCC code.

Updated on October 15, 2026

Nick Bonnassies

CMO at Tagada

CMO at Tagada. Before Tagada, Nick built direct-to-consumer brands that generated over $115M in sales, raised over $25M in crowdfunding and sold two of them. He also works as a fractional CMO on marketing operations and AI systems.

Frequently asked questions

What is MCC 9311?

MCC 9311 is the merchant category code for Tax Payments. Visa uses it for local, state and federal entities that engage in financial administration and taxation, including the collection of taxes and penalties and the custody and disbursement of funds. Customs bureaus are included.

Which MCC do ACI Payments and Pay1040 use for IRS payments?

Neither the IRS nor the processors' public pages state it. The code is set by each processor's acquirer. Visa's rules let a tax authority's third party charge a service fee only under a permitted code such as 9311. Check the merchant line in your banking app, or ask your bank.

Do tax payments earn credit card rewards?

It depends on your card. First Hawaiian Bank lists tax payments among transactions that earn no CashPoints, and Revolut lists MCC 9311 among codes excluded from cashback. Other cards may reward them. Read your card's rewards terms, and compare with the processor's fee.

Is paying taxes by credit card a cash advance?

Visa's rules don't treat it as one: its definition of quasi-cash covers items convertible to cash, such as money orders, wire transfers and gaming chips, not taxes. Your issuer still sets how it books the charge. Check your cardholder agreement before paying.

Sources

Checked October 15, 2026

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