NAICS 236210 vs 236220
This page compares NAICS 236210 (Industrial Building Construction) vs NAICS 236220 (Commercial and Institutional Building Construction) to help you determine the correct industry classification code.
Side-by-Side Comparison Asset
| Dimension | NAICS 236210 — Industrial Building Construction | NAICS 236220 — Commercial and Institutional Building Construction |
|---|---|---|
| Definition | This industry comprises establishments primarily responsible for the construction (including new work, additions, alterations, maintenance, and repairs) of industrial buildings (except warehouses). The construction of selected additional structures, whose production processes are similar to those for industrial buildings (e.g., incinerators, cement plants, blast furnaces, and similar nonbuilding structures), is included in this industry. Included in this industry are industrial building general contractors, industrial building for-sale builders, industrial building design-build firms, and industrial building construction management firms. | This industry comprises establishments primarily responsible for the construction (including new work, additions, alterations, maintenance, and repairs) of commercial and institutional buildings and related structures, such as stadiums, grain elevators, and indoor swimming facilities. This industry includes establishments responsible for the on-site assembly of modular or prefabricated commercial and institutional buildings. Included in this industry are commercial and institutional building general contractors, commercial and institutional building for-sale builders, commercial and institutional building design-build firms, and commercial and institutional building project construction management firms. |
| SBA Size Standard | $45,000,000 | $45,000,000 |
| US Establishments (CBP) | 3,380 | 39,072 |
Decision Rule Guidelines
Select 236210 if your primary business focus aligns with Industrial Building Construction. Select 236220 if the establishment's core activities match the definition of Commercial and Institutional Building Construction. Verify the revenue share of each activity if both apply.
Frequently Asked Questions (FAQ)
Can I report both NAICS 236210 and 236220 on a business tax return? ▾
No, the IRS requires declaring a single primary activity code (either 236210 or 236220) 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 236210 and 236220? ▾
NAICS 236210 has a standard of $45,000,000 while NAICS 236220 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 236210 Directory — Official definition, SBA thresholds, and details.
- NAICS Code 236220 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.