Short answer
General contractors use one of six NAICS 2022 codes in subsector 236, chosen by building type: 236115 (new single-family homes for owners), 236116 (new multifamily), 236117 (for-sale builders on their own land), 236118 (residential remodelers), 236210 (industrial buildings) and 236220 (commercial and institutional buildings, including warehouses). Use the code for the work that earns most of your revenue. The SIC equivalents are 1521, 1522, 1531, 1541 and 1542; road and utility contractors use 237 codes.
- Subsector 236 had 254,630 establishments with paid employees in 2023; 53.2% of them were residential remodelers (236118).
- Commercial builders run larger: 18.6% of nonresidential establishments have 20 or more employees, against 3.1% of residential ones.
- All six general contractor codes share one SBA size standard: $45.0 million in average annual receipts.
- 236220 took $30.64 billion of the $32.29 billion in federal contract obligations under 236 codes in fiscal 2025.
- Construction managers and design-build firms use the same 236 codes as general contractors.
On this page
- The six general contractor codes
- How to choose: rules for the edge cases
- SIC codes for general contractors, and for contractors in general
- How many general contractors there are
- SBA size standard and federal spending
- Where the code is used, and what a wrong one costs
- Finding general contractors by code
- Worked example
- Sources
- Questions people ask
This page is for general contractors, builders and construction managers filling in a code on SAM.gov, a loan, bonding or insurance application or a vendor portal, and for sellers building a list of them. Trade and heavy civil contractors should start with the NAICS codes for construction overview.
The six general contractor codes
NAICS puts general contractors in subsector 236, Construction of Buildings. The Census Bureau's definition says these establishments are responsible for the building and may subcontract part or all of the work, usually to specialty trade contractors, so a contractor that subcontracts every trade still belongs here. The type of building separates the six codes.
| NAICS 2022 | Official title | Use it when you're responsible for | Establishments, 2023 | Employees per establishment |
|---|---|---|---|---|
| 236115 | New Single-Family Housing Construction (except For-Sale Builders) | New houses and town houses for an owner, including modular homes assembled on site | 60,635 | 3.9 |
| 236116 | New Multifamily Housing Construction (except For-Sale Builders) | New apartment and condominium buildings | 4,014 | 14.2 |
| 236117 | New Housing For-Sale Builders | New homes on land you own or control, sold with the lot | 12,192 | 10.8 |
| 236118 | Residential Remodelers | Additions, alterations, repairs and restoration of homes | 135,337 | 3.5 |
| 236210 | Industrial Building Construction | Factories, mills and processing plants | 3,380 | 22.3 |
| 236220 | Commercial and Institutional Building Construction | Offices, stores, schools, hospitals, hotels, warehouses and data centers, new or remodeled | 39,072 | 16.4 |
Every definition except 236117's names design-build and construction management firms as members, so a construction manager uses the 236 code for the building type it manages, not a consulting code. Employees per establishment is our calculation from County Business Patterns.
How to choose: rules for the edge cases
- Classify by building type, then by revenue. Take the code for the building type that earned the most revenue last year and list the others as secondary codes. SBA judges a firm's primary industry the same way, from how receipts, employees and costs split in the latest fiscal year.
- New versus remodel only matters for housing. Homes split into new (236115, 236116) and remodeling (236118). Remodeling an office or a factory stays in 236220 or 236210.
- Ask who owns the land. Build on land you own or control and sell the home with the lot, and you're a for-sale builder (236117).
The Census cross-references and index settle the cases people most often get wrong:
| If you mainly... | Use | Not |
|---|---|---|
| Build side-by-side duplexes or town houses with a ground-to-roof wall between units | 236115 | 236116 |
| Build stacked duplexes, garden apartments or high-rise condominiums for an owner | 236116 | 236115 |
| Restore homes after fire or flood as the general contractor | 236118 | 236220, which is for restoring commercial and institutional buildings |
| Remodel restaurants, shops or offices | 236220 | 236118 |
| Build hotels, dormitories or barracks | 236220 | 236116 (NAICS treats them as commercial and institutional buildings) |
| Build warehouses, including manufacturers' warehouses | 236220 | 236210 |
| Build refineries, power plants or water treatment plants | 237120, 237130 or 237110 | 236210 |
| Build and keep apartments to rent out | 531110 Lessors of Residential Buildings | 236116 |
| Set up and tie down manufactured homes | 238990 All Other Specialty Trade Contractors | 236115 |
| Do one trade on other contractors' jobs | The 238 code for that trade | 236 codes |
The Census index puts handyman construction service under 236118 for homes and 236220 for commercial buildings; the handyman code page covers repair-only cases.
SIC codes for general contractors, and for contractors in general
In the 1987 SIC manual, construction is Division C: Major Group 15 for building general contractors and operative builders, 16 for heavy construction and 17 for special trades. The Census concordances map the general contractor codes like this:
| SIC 1987 | Title | NAICS 2022 codes |
|---|---|---|
| 1521 | General Contractors, Single-Family Houses | 236115 (new), 236118 (remodeling) |
| 1522 | General Contractors, Residential Buildings Other Than Single-Family | 236116, 236118, 236220 (hotels, motels, dormitories, barracks) |
| 1531 | Operative Builders | 236117, 236118, 236210, 236220 |
| 1541 | General Contractors, Industrial Buildings and Warehouses | 236210, 236220 (warehouses) |
| 1542 | General Contractors, Nonresidential Buildings Other Than Industrial Buildings and Warehouses | 236220 |
So the SIC code for a general contractor is 1542 for commercial work, 1521 for houses and 1531 for a builder selling its own product. Other contractors use 1611 for highways and streets (237310), 1623 for water, sewer, pipeline and power lines (237110, 237120, 237130), 1711 for plumbing and HVAC (mainly 238220), 1731 for electrical work (238210) or 1761 for roofing and siding (238160, 238170, 238390). SIC 1799, special trades not elsewhere classified, scatters across 13 NAICS codes, and SIC 8741, where older records put construction managers, now splits across ten 236 and 237 codes plus office administration. Mappings run many to many, so check each code in the NAICS to SIC converter.
How many general contractors there are
County Business Patterns 2023 counts 254,630 establishments in subsector 236, employing 1,621,439 people with an annual payroll of $133.7 billion, about $82,430 per employee (our calculation). Residential and nonresidential builders look like different industries:
| Employees | Residential (2361) | Share | Nonresidential (2362) | Share |
|---|---|---|---|---|
| Fewer than 5 | 167,511 | 78.9% | 20,471 | 48.2% |
| 5 to 9 | 26,522 | 12.5% | 7,746 | 18.2% |
| 10 to 19 | 11,469 | 5.4% | 6,319 | 14.9% |
| 20 to 49 | 4,880 | 2.3% | 5,125 | 12.1% |
| 50 to 99 | 1,200 | 0.6% | 1,690 | 4.0% |
| 100 to 249 | 510 | 0.2% | 809 | 1.9% |
| 250 or more | 86 | 0.04% | 292 | 0.7% |
| Total | 212,178 | 42,452 |
Nonresidential builders are a fifth as numerous but have more establishments with 20 or more employees (7,916 against 6,676) and more payroll ($69.3 billion against $64.4 billion). The top states for commercial and institutional building (236220) are California (4,373 establishments), Texas (3,649), Florida (2,827), New York (2,123) and Pennsylvania (1,497). For remodelers (236118) they're California (16,792), New York (13,427), Florida (10,287), Texas (6,224) and Illinois (6,209).
CBP counts locations with paid employees, not companies, and leaves out owner-operators with no staff. It uses NAICS 2017 codes; none of the six changed in 2022.
SBA size standard and federal spending
The SBA size standard is $45.0 million in average annual receipts for all six codes, in the table effective 17 March 2023, which was still the current version in the eCFR on 28 October 2026. Receipts are averaged over your last five completed fiscal years, affiliates included.
Federal contract obligations under the 236 codes, from USAspending.gov:
| NAICS | FY2024 | FY2025 |
|---|---|---|
| 236220 Commercial and Institutional | $30.86 billion | $30.64 billion |
| 236210 Industrial | $1.53 billion | $1.18 billion |
| 236115, 236116 and 236118 combined | $0.55 billion | $0.47 billion |
In fiscal 2025 the largest buyers across the six codes were the Department of Defense ($18.16 billion), Homeland Security ($5.88 billion), Veterans Affairs ($2.81 billion) and GSA ($1.35 billion). Homeland Security's total was up from less than $0.5 billion the year before.
Where the code is used, and what a wrong one costs
- Federal bids. The contracting officer gives each solicitation one NAICS code and size standard, for the principal purpose of the work. A code appeal must be filed within 10 calendar days of the solicitation or amendment that set it, and misstating your size carries penalties under 13 CFR 121.108.
- Tax returns. Schedule C shortens these codes to 236100 (residential building) and 236200 (nonresidential building).
- Lenders, sureties and insurers. They benchmark you against your code. A remodeler that gives 236220 gets compared with commercial builders averaging 16.4 employees, not its real peers.
Finding general contractors by code
EDGAR lists public builders by SIC: 1531 operative builders, plus two SEC group codes the 1987 manual lacks, 1540 nonresidential and 1520 residential building contractors. The SEC code describes the whole registrant and doesn't always match the NAICS code the work would get:
| Company | SEC SIC | Revenue, latest fiscal year | What the 10-K says it does | Likely NAICS |
|---|---|---|---|---|
| Tutor Perini (Sylmar, CA) | 1540 | $5,543.0 million, 2025 | General contracting, construction management and design-build; 75% of revenue from government customers | 236220 and 237 codes |
| Toll Brothers (Fort Washington, PA) | 1531 | $10.97 billion, year ended 31 October 2025 | Luxury homes and communities, "principally on land we develop and improve" | 236117 |
| Installed Building Products (Columbus, OH) | 1520 | $2,970.8 million, 2025 | Insulation installation for new homes, plus other building products | 238310, a trade code |
Most general contractors are private. State licensing boards, building permit records and USAspending recipient lists for 236220 name active firms; the list of construction companies shows where to get each. Bebop can search by description, such as commercial builders with 20 to 99 employees that do healthcare work in one state.
Worked example
Illustrative example. The company and its figures are invented; the size standard is SBA's.
Cedar Row Builders (cedarrow.example) is a design-build firm. Last year it earned $6.2 million fitting out medical offices, $3.1 million building custom homes on clients' lots and $0.9 million from a house it built and sold on its own lot: $10.2 million in all.
- Primary code. Medical offices are 60.8% of revenue ($6.2 million of $10.2 million), so the primary code is 236220. Custom homes (30.4%) add 236115 and the spec house (8.8%) 236117.
- SIC for the bank. The lender's form asks for one SIC code. 236220 comes from SIC 1542 for this kind of work, so Cedar Row gives 1542.
- Size. Its five-year receipts average $8.4 million, far under the $45.0 million standard for all three codes, so it can bid small business set-asides under each.
- Federal targets. Medical work is its strength, so it searches USAspending for Veterans Affairs awards under 236220 in its state.
Next step: see how many contractors there are by trade and where to get their names in the list of construction companies.
Sources
- 2022 NAICS definitions: Subsector 236, Construction of Buildings, and codes 236115 to 236220, US Census Bureau, accessed 30 October 2026
- NAICS concordances: 1987 SIC to 2002 NAICS through 2017 to 2022 NAICS, US Census Bureau, accessed 30 October 2026
- County Business Patterns: 2023, US Census Bureau, accessed 30 October 2026
- County Business Patterns methodology, US Census Bureau, accessed 30 October 2026
- 13 CFR 121.201: size standards by NAICS code (effective 17 March 2023), Electronic Code of Federal Regulations, accessed 30 October 2026
- 13 CFR Part 121 (sections 121.104, 121.107, 121.108, 121.402 and 121.1103), Electronic Code of Federal Regulations, accessed 30 October 2026
- USAspending.gov award search: contract obligations by NAICS code and awarding agency, fiscal years 2024 and 2025, US Department of the Treasury, accessed 30 October 2026
- SIC Manual, Division C: Construction, Occupational Safety and Health Administration, accessed 30 October 2026
- Standard Industrial Classification (SIC) code list, US Securities and Exchange Commission, accessed 30 October 2026
- Instructions for Schedule C (Form 1040) (2025): Principal Business or Professional Activity Codes, Internal Revenue Service, accessed 30 October 2026
- Tutor Perini Corporation, Form 10-K for 2025, US Securities and Exchange Commission, 26 February 2026
- Toll Brothers, Inc., Form 10-K for the fiscal year ended 31 October 2025, US Securities and Exchange Commission, 19 December 2025
- Installed Building Products, Inc., Form 10-K for 2025, US Securities and Exchange Commission, 26 February 2026
Written by the Bebop team at Blackpearl Group. Published .
Questions people ask
What is the NAICS code for a general contractor?
It depends on the building type. General contractors use subsector 236: 236115 for new single-family homes built for owners, 236116 for new multifamily buildings, 236117 for for-sale builders on their own land, 236118 for residential remodeling, 236210 for industrial buildings and 236220 for commercial and institutional buildings. Pick the code for the work that brings in the most revenue and add the others as secondary codes.
What is the SIC code for a general contractor?
SIC 1542 for general contractors on nonresidential buildings such as offices, stores and schools; 1541 for industrial buildings and warehouses; 1521 for single-family houses; 1522 for other residential buildings; and 1531 for operative builders who build on their own account for sale. All five sit in Major Group 15 of the 1987 SIC manual and map to NAICS 236 codes.
What is the SIC code for contractors?
There isn't one code. Construction is Division C of the 1987 SIC system: Major Group 15 for building general contractors and operative builders, 16 for heavy construction such as highways (1611) and utility lines (1623), and 17 for special trades such as plumbing and HVAC (1711), electrical work (1731) and roofing (1761). Pick the four-digit code for the work you do most.
What NAICS code does a construction manager use?
The same 236 or 237 code a general contractor would use for that type of project. The Census definitions for 236115, 236116, 236118, 236210 and 236220 name construction management firms and design-build firms as members, so a construction manager on a hospital uses 236220 and one on a highway uses 237310. A consulting code such as 541611 fits only advice that isn't tied to managing construction.
Is 236220 the same as 236210?
No. 236210, Industrial Building Construction, covers factories, mills, assembly and processing plants. 236220, Commercial and Institutional Building Construction, covers offices, stores, schools, hospitals, hotels and warehouses, including manufacturers' warehouses. Refineries, power plants and water treatment plants go to 237 codes. Both 236 codes have the same SBA size standard of $45.0 million.
What is the SBA size standard for general contractors?
$45.0 million in average annual receipts for every 236 code, in SBA's table effective 17 March 2023. Receipts are averaged over your last five completed fiscal years and include affiliates. Most 237 heavy civil codes share the $45.0 million standard, but specialty trade codes are mostly $19.0 million, so a firm can be small as a general contractor and too large for a trade set-aside.