NAICS 236116 vs 236118
This page compares NAICS 236116 (New Multifamily Housing Construction (except For-Sale Builders)) vs NAICS 236118 (Residential Remodelers) to help you determine the correct industry classification code.
Side-by-Side Comparison Asset
| Dimension | NAICS 236116 — New Multifamily Housing Construction (except For-Sale Builders) | NAICS 236118 — Residential Remodelers |
|---|---|---|
| Definition | This U.S. industry comprises general contractor establishments primarily responsible for the construction of new multifamily residential housing units (e.g., high-rise, garden, town house apartments, and condominiums where each unit is not separated from its neighbors by a ground-to-roof wall). Multifamily design-build firms and multifamily housing construction management firms acting as general contractors are included in this industry. | This U.S. industry comprises establishments primarily responsible for the remodeling construction (including additions, alterations, reconstruction, maintenance, and repairs) of houses and other residential buildings, single-family and multifamily. Included in this industry are remodeling general contractors, for-sale remodelers, remodeling design-build firms, and remodeling project construction management firms. |
| SBA Size Standard | $45,000,000 | $45,000,000 |
| US Establishments (CBP) | 4,014 | 135,337 |
Decision Rule Guidelines
Select 236116 if your primary business focus aligns with New Multifamily Housing Construction (except For-Sale Builders). Select 236118 if the establishment's core activities match the definition of Residential Remodelers. Verify the revenue share of each activity if both apply.
Frequently Asked Questions (FAQ)
Can I report both NAICS 236116 and 236118 on a business tax return? ▾
No, the IRS requires declaring a single primary activity code (either 236116 or 236118) on Schedule C or Form 1120. You must audit your revenue share between these two classifications and select the code that represents the highest percentage of your receipts.
How do the SBA size standards differ between NAICS 236116 and 236118? ▾
NAICS 236116 has a standard of $45,000,000 while NAICS 236118 has a standard of $45,000,000. Ensure your rolling averages of annual receipts or employees do not exceed the specific code limit for your chosen classification.
Related Pages & Tools
- NAICS Code 236116 Directory — Official definition, SBA thresholds, and details.
- NAICS Code 236118 Directory — Official definition, SBA thresholds, and details.
- Find NAICS by Industry — Search classification directory.
Primary Ingestion Source
Data sourced from the U.S. Census Bureau NAICS 2022 Manual and SBA Small Business Size Regulations (13 CFR Part 121). Last verified on 2026-06-30.