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IRS Principal Business Activity (PBA) Codes
The IRS Principal Business Activity (PBA) code is a six-digit classification number used on tax filings to declare an entity's primary income-producing trade; PBA codes are derived directly from the Census NAICS system.
PBA Code Directory by Industry
| Business/Industry Type | Primary NAICS Code | IRS PBA Code |
|---|---|---|
| Accounting | NAICS 541211 | PBA 541211 |
| Advertising | NAICS 541810 | PBA 541800 |
| Apparel Manufacturing | NAICS 315250 | PBA 315250 |
| Appliance Repair | NAICS 811412 | PBA 811410 |
| Aquaculture | NAICS 112511 | PBA 112510 |
| Architecture | NAICS 541310 | PBA 541310 |
| Auto Dealership | NAICS 441110 | PBA 441110 |
| Auto Repair | NAICS 811111 | PBA 811110 |
| Bakery | NAICS 311811 | PBA 311800 |
| Bar | NAICS 722410 | PBA 722410 |
| Bed and Breakfast | NAICS 721191 | PBA 721191 |
| Beverage Manufacturing | NAICS 312111 | PBA 312110 |
| Body Shop | NAICS 811121 | PBA 811120 |
| Bookkeeping | NAICS 541219 | PBA 541219 |
| Bookstore | NAICS 459210 | PBA 459210 |
| Boutique | NAICS 458110 | PBA 458110 |
| Brewery | NAICS 312120 | PBA 312120 |
| Business Consulting | NAICS 541611 | PBA 541600 |
| Cafe & Coffee Shop | NAICS 722515 | PBA 722515 |
| Cargo Shipping | NAICS 483111 | PBA 483000 |
| Carpentry | NAICS 238350 | PBA 238300 |
| Carpet Cleaning | NAICS 561740 | PBA 561740 |
| Catering | NAICS 722320 | PBA 722300 |
| Charter Bus | NAICS 485510 | PBA 485510 |
| Chemical Manufacturing | NAICS 325199 | PBA 325100 |
| Chimney Sweep | NAICS 561790 | PBA 561790 |
| Chiropractor | NAICS 621310 | PBA 621310 |
| Cleaning Services | NAICS 561720 | PBA 561720 |
| Clothing Store | NAICS 458110 | PBA 458110 |
| Commercial Construction | NAICS 236220 | PBA 236200 |
| Concrete | NAICS 238110 | PBA 238100 |
| Construction Management | NAICS 236220 | PBA 236200 |
| Consulting | NAICS 541611 | PBA 541600 |
| Convenience Store | NAICS 445131 | PBA 445131 |
| Copywriting | NAICS 711510 | PBA 711510 |
| Courier Services | NAICS 492110 | PBA 492110 |
| Crop Production | NAICS 111998 | PBA 111900 |
| Day Spa | NAICS 812199 | PBA 812190 |
| Daycare | NAICS 624410 | PBA 624410 |
| Demolition | NAICS 238910 | PBA 238900 |
| Dentist | NAICS 621210 | PBA 621210 |
| Dermatologist | NAICS 621111 | PBA 621111 |
| Diner | NAICS 722511 | PBA 722511 |
| Distilleries | NAICS 312140 | PBA 312140 |
| Dry Cleaning | NAICS 812320 | PBA 812320 |
| Drywall | NAICS 238310 | PBA 238300 |
| E-Commerce | NAICS 455219 | PBA 455210 |
| Electrical | NAICS 238210 | PBA 238210 |
| Electronics Manufacturing | NAICS 334419 | PBA 334410 |
| Electronics Retail | NAICS 449210 | PBA 449210 |
| Engineering | NAICS 541330 | PBA 541330 |
| Event Venue | NAICS 531120 | PBA 531120 |
| Excavation | NAICS 238910 | PBA 238900 |
| Farming | NAICS 111998 | PBA 111900 |
| Fast Food | NAICS 722513 | PBA 722513 |
| Financial Planning | NAICS 523940 | PBA 523900 |
| Fishing | NAICS 114111 | PBA 114110 |
| Fitness Center | NAICS 713940 | PBA 713900 |
| Flooring | NAICS 238330 | PBA 238300 |
| Florist | NAICS 459310 | PBA 459310 |
| Food Manufacturing | NAICS 311999 | PBA 311900 |
| Food Truck | NAICS 722330 | PBA 722300 |
| Forestry | NAICS 115310 | PBA 115310 |
| Framing | NAICS 238130 | PBA 238100 |
| Freight Forwarding | NAICS 488510 | PBA 488510 |
| Funeral Home | NAICS 812210 | PBA 812210 |
| Furniture Manufacturing | NAICS 337122 | PBA 337000 |
| Furniture Store | NAICS 449110 | PBA 449110 |
| Gas Stations | NAICS 457110 | PBA 457100 |
| General Contractor | NAICS 236115 | PBA 236110 |
| Gift Shop | NAICS 459420 | PBA 459420 |
| Glass and Glazing | NAICS 238150 | PBA 238100 |
| Graphic Design | NAICS 541430 | PBA 541400 |
| Grocery Store | NAICS 445110 | PBA 445110 |
| Gym | NAICS 713940 | PBA 713900 |
| HVAC | NAICS 238220 | PBA 238220 |
| Hair Salon | NAICS 812112 | PBA 812112 |
| Handyman | NAICS 236118 | PBA 236110 |
| Hardware Store | NAICS 444140 | PBA 444140 |
| Healthcare | NAICS 621111 | PBA 621111 |
| Home Inspection | NAICS 541350 | PBA 541350 |
| Home Renovation | NAICS 236118 | PBA 236110 |
| Hotel | NAICS 721110 | PBA 721110 |
| Human Resources | NAICS 541612 | PBA 541600 |
| IT Support | NAICS 541519 | PBA 541519 |
| Ice Cream Shop | NAICS 722515 | PBA 722515 |
| Insulation | NAICS 238310 | PBA 238300 |
| Insurance Agency | NAICS 524210 | PBA 524210 |
| Interior Design | NAICS 541410 | PBA 541400 |
| Ironwork | NAICS 238190 | PBA 238100 |
| Jewelry Store | NAICS 458310 | PBA 458310 |
| Juice Bar | NAICS 722515 | PBA 722515 |
| Junk Removal | NAICS 562111 | PBA 562000 |
| Landscaping | NAICS 561730 | PBA 561730 |
| Laundromat | NAICS 812310 | PBA 812310 |
| Legal Assistant | NAICS 541199 | PBA 541190 |
| Legal Services | NAICS 541110 | PBA 541110 |
| Limousine Service | NAICS 485320 | PBA 485320 |
| Liquor Store | NAICS 445320 | PBA 445320 |
| Livestock | NAICS 112111 | PBA 112111 |
| Local Delivery | NAICS 492210 | PBA 492210 |
| Locksmith | NAICS 561622 | PBA 561600 |
| Logging | NAICS 113310 | PBA 113310 |
| Logistics | NAICS 541614 | PBA 541600 |
| Machine Shops | NAICS 332710 | PBA 332700 |
| Machinery Manufacturing | NAICS 333998 | PBA 333900 |
| Management Consulting | NAICS 541611 | PBA 541600 |
| Marketing | NAICS 541613 | PBA 541600 |
| Masonry | NAICS 238140 | PBA 238100 |
| Massage Therapist | NAICS 812199 | PBA 812190 |
| Medical Supply Retail | NAICS 456199 | PBA 456190 |
| Mental Health Counseling | NAICS 621420 | PBA 621420 |
| Metal Fabrication | NAICS 332313 | PBA 332300 |
| Mining | NAICS 212390 | PBA 212390 |
| Motel | NAICS 721110 | PBA 721110 |
| Moving Company | NAICS 484210 | PBA 484200 |
| Nail Salon | NAICS 812113 | PBA 812113 |
| Notary Public | NAICS 541199 | PBA 541190 |
| Nursing Homes | NAICS 623110 | PBA 623000 |
| Oil and Gas Extraction | NAICS 211120 | PBA 211120 |
| Optometrist | NAICS 621320 | PBA 621320 |
| Orthodontist | NAICS 621210 | PBA 621210 |
| Painting | NAICS 238320 | PBA 238300 |
| Paving | NAICS 237310 | PBA 237310 |
| Payroll Services | NAICS 541214 | PBA 541214 |
| Pediatrician | NAICS 621111 | PBA 621111 |
| Personal Trainer | NAICS 812990 | PBA 812990 |
| Pest Control | NAICS 561710 | PBA 561710 |
| Pet Grooming | NAICS 812910 | PBA 812910 |
| Pet Store | NAICS 459910 | PBA 459910 |
| Pharmaceutical Manufacturing | NAICS 325412 | PBA 325410 |
| Pharmacy | NAICS 456110 | PBA 456110 |
| Photography | NAICS 541921 | PBA 541920 |
| Physical Therapy | NAICS 621340 | PBA 621340 |
| Physician | NAICS 621111 | PBA 621111 |
| Pizzeria | NAICS 722511 | PBA 722511 |
| Plastics Manufacturing | NAICS 326199 | PBA 326100 |
| Plumbing | NAICS 238220 | PBA 238220 |
| Pool Maintenance | NAICS 561790 | PBA 561790 |
| Printing | NAICS 323111 | PBA 323100 |
| Property Management | NAICS 531311 | PBA 531310 |
| Public Relations | NAICS 541820 | PBA 541800 |
| Real Estate Agents | NAICS 531210 | PBA 531210 |
| Recruiting | NAICS 561311 | PBA 561300 |
| Restaurant | NAICS 722511 | PBA 722511 |
| Roofing | NAICS 238160 | PBA 238100 |
| SEO Agency | NAICS 541613 | PBA 541600 |
| Security Guard Services | NAICS 561612 | PBA 561600 |
| Shoe Store | NAICS 458210 | PBA 458210 |
| Siding | NAICS 238170 | PBA 238100 |
| Software Development | NAICS 541511 | PBA 541511 |
| Solar Installation | NAICS 238210 | PBA 238210 |
| Sporting Goods | NAICS 459110 | PBA 459110 |
| Staffing Agency | NAICS 561320 | PBA 561300 |
| Tax Preparation | NAICS 541213 | PBA 541213 |
| Taxis & Rideshare | NAICS 485310 | PBA 485310 |
| Tiling | NAICS 238340 | PBA 238300 |
| Towing | NAICS 488410 | PBA 488410 |
| Toy Store | NAICS 459120 | PBA 459120 |
| Translation Services | NAICS 541930 | PBA 541930 |
| Travel Agency | NAICS 561510 | PBA 561500 |
| Trucking | NAICS 484110 | PBA 484110 |
| Used Car Sales | NAICS 441120 | PBA 441120 |
| Veterinarian | NAICS 541940 | PBA 541940 |
| Videography | NAICS 512110 | PBA 512100 |
| Warehousing | NAICS 493110 | PBA 493100 |
| Waste Management | NAICS 562111 | PBA 562000 |
| Waterproofing | NAICS 238390 | PBA 238300 |
| Web Design | NAICS 541511 | PBA 541511 |
| Wind Energy | NAICS 221115 | PBA 221100 |
| Winery | NAICS 312130 | PBA 312130 |
| Wood Product Manufacturing | NAICS 321999 | PBA 321900 |
| Yoga Studio | NAICS 713940 | PBA 713900 |
Related Guides & Tools
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
- NAICS Sectors Directory — Full drill down list of 20 sectors.