77 — Rental and leasing activities
- Previous NACE Rev. 2 codes
- 77, 79, 82
- Parent
- O — ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
- Source
- Eurostat — NACE Rev. 2.1
- Last verified
- 2026-07-20
Includes
This division includes the rental and leasing of tangible and non-financial intangible assets and intermediation service activities thereof. For leasing activities, only the provision of operating leases is included in this division. The renter or lessor has the economic risk for the tangible goods and non-financial intangible assets provided, whereas the intermediator has no economic risk for the tangible goods and non-financial intangible assets that are intermediated. In this division, a wide array of tangible goods is concerned (for example, automobiles, computers, consumer goods, industrial machinery and equipment), provided to customers in return for a periodic rental or lease payment.
Excludes
- rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction (section F), transport (section H))
- streaming of content (e.g. software, books, by content publishers), see division 58
- audiobook streaming activities not associated with its publishing, see 60.10
- financial leasing, see 64.91
- rental of real estate, see section M
Rev. 2 mapping
Official correspondence: Eurostat NACE correspondence tables.
| Previous code | Previous label | Mapping | Type |
|---|---|---|---|
| 77 | Rental and leasing activities | NACE Rev. 2 division 77 is mapped to NACE Rev. 2.1 division 77 | 49:48 |
| 79 | Travel agency, tour operator reservation service and related activities | NACE Rev. 2 division 79 is mapped to NACE Rev. 2.1 divisions 52, 55, 56, 77, 79, 82 | 49:48 |
| 82 | Office administrative, office support and other business support activities | NACE Rev. 2 division 82 is mapped to NACE Rev. 2.1 divisions 18, 43, 46, 47, 53, 61, 77, 82, 85, 86, 87, 93, 95, 96 | 49:48 |