CNAE BrazilDivision

CNAE Brazil 77—Non-real estate rentals and management of non-financial intangible assets

Division · Classificação Nacional de Atividades Econômicas (2.3 (2025))

Where 77 sits

  1. N Administrative activities and complementary services
  2. 77 Non-real estate rentals and management of non-financial intangible assets

Contains 4 narrower codes

What 77 includes

  • This division includes rental and operating lease activities for tangible assets, carried out for a short or long period, such as: automobiles, computers, consumer goods, machinery and industrial equipment. Only operating leases are included in this division.
  • This division also includes activities related to the assignment or right to use non-financial intangible assets, such as patents, trademarks, franchise agreements, for which remuneration may be made through commissions, royalty payments, etc.
  • This division is subdivided into the following activities: rental and operational leasing of driverless means of transport, rental of personal and household items, rental and operational leasing of machinery and equipment without an operator, and management of non-financial intangible assets.

What 77 excludes

  • This division does not include financial leasing (Section K, division 64), real estate rental (Section L, division 68), and the rental of machinery and equipment with operating personnel, which are considered contracted services and are classified under the activity where they are performed, such as: the rental of construction and demolition equipment with operator, which is classified under the specific construction activity that includes the use of this equipment (section F); the rental of automobiles with driver (49.29-9); the rental of trucks with driver (group 49.3); the chartering of vessels with crew (Section H, division 50) and the chartering of aircraft with crew (Section H, division 51).

77 in other systems

SICUnited States (legacy)

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