SIC Code 77100 for Renting and leasing of motor vehicles in South Africa
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What does SIC code 77100 cover?
SIC code 77100 (Renting and leasing of motor vehicles) officially classifies economic activities and establishments primarily engaged in renting and leasing of motor vehicles in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 77 (Rental and leasing activities) within Section N (Administrative and support service activities).
Which businesses use SIC code 77100?
This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on renting and leasing of motor vehicles. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.
The following official business entity types in South Africa classify under this SIC code as a primary or related activity:
Where does SIC code 77100 sit in the SIC hierarchy?
Section N – Administrative and support service activities
Section N encompasses the broader economic sector for administrative and support service activities. View all codes in Section N →
Division 77 – Rental and leasing activities
Division 77 organizes specialized subclasses relating to rental and leasing activities. View all codes in Division 77 →
SETA and ETI information for SIC code 77100
SETA allocation
This SIC code is officially allocated to Services SETA. Employers registered under this code submit their Workplace Skills Plans (WSP) and Annual Training Reports (ATR) to the relevant SETA to claim mandatory and discretionary skills development grants. (Note: The SIC code determines economic activity classification, whereas SETA allocation governs skills development levy administration and training grants.)
ETI eligibility
Employers operating under SIC code 77100 kwalifiseer om die Indiensnemingsbelastingaansporing (ETI) te eis vir kwalifiserende jong werknemers wat tussen die nasionale minimumloon en R6 500 per maand verdien, mits alle standaard SARS-belastingnakomingsvereistes nagekom word. See ETI guide & tax resources →
Previous SIC classification
Under the previous South African SIC Edition 5 classification, this activity corresponded to code 86110 – Renting of motor vehicles. When updating company records or CIPC registration profiles from older systems, map code 86110 directly to SIC 7 code 77100.
Related SIC codes in Division 77
Other official 5-digit subclasses under Division 77 (Rental and leasing activities):
Related occupations for this industry
Note: These are occupations associated with the broader industry and do not determine a company's official SIC classification.
Business compliance references
SIC classification identifies a business activity for CIPC registration, SARS income tax returns, and sector licensing. Specific tax liabilities, corporate income tax (27%), VAT registration (15% mandatory above R1m turnover), and PAYE brackets depend on the company's legal entity structure and revenue rather than the SIC code itself. View South African tax resources →
Common questions about SIC code 77100
What does SIC code 77100 cover in South Africa?
SIC code 77100 officially classifies establishments primarily engaged in renting and leasing of motor vehicles under Division 77 (Rental and leasing activities), Section N in the Statistics South Africa SIC 7 standard.
Which businesses fall under SIC code 77100?
Companies, commercial enterprises, contractors and registered entities whose core operation is renting and leasing of motor vehicles use this SIC code for CIPC registration and SARS compliance.
Which SETA covers SIC code 77100?
This SIC code is allocated to Services SETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.
Is SIC code 77100 eligible for ETI?
Employers operating under SIC code 77100 are eligible to claim the Employment Tax Incentive (ETI) for qualifying young employees subject to standard SARS criteria.
What was the previous SIC 5 code for 77100?
Under the previous SIC Edition 5 classification, this activity corresponded to code 86110 (Renting of motor vehicles).
Official sources
This classification data is sourced from official South African government publications:
- Statistics South Africa (Stats SA) – Standard Industrial Classification Edition 7
- South African Revenue Service (SARS) – Income Tax & ETI Guides
- Companies and Intellectual Property Commission (CIPC) – Business Activity Registration
- Department of Higher Education and Training (DHET) – SETA Landscape