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NAICS Code for General Contractor

Compiled & reviewed by the EntityCodes Editorial Team (Tech Labs FZ LLC) · Data verified: 2026-06-28

The official U.S. Census 2022 NAICS classification representing General Contractor is primary NAICS code 236115 (New Single-Family Housing Construction (except For-Sale Builders)).

NAICS Classification Details

NAICS Code	236115
Official Title	New Single-Family Housing Construction (except For-Sale Builders)
Primary SIC Equivalent	1521 - General Contractors--Single Family Houses
SBA Size Standard	$45.00 Million (Basis: Receipts)
Census Definition	This U.S. industry comprises general contractor establishments primarily responsible for the entire construction of new single-family housing, such as single-family detached houses and town houses or row houses where each housing unit (1) is separated from its neighbors by a ground-to-roof wall and (2) has no housing units constructed above or below. This industry includes general contractors responsible for the on-site assembly of modular and prefabricated houses. Single-family housing design-build firms and single-family construction management firms acting as general contractors are included in this industry.

Disclaimer: Informational only — not legal, tax, or financial advice. SBA size standards and classification data can change. Always verify with official SBA and Census Bureau publications before relying on this information. Read our full Legal Disclaimer.

Understanding the General Contractor Classification

Businesses operating in the General Contractor sector are primarily engaged in general builders taking contract bounds for residential or commercial work. This industry classification encompasses establishments offering specialized services to corporate clients, small businesses, and individuals. Under the U.S. Census Bureau guidelines, these activities are categorized based on their production processes and service delivery models.

A company's primary NAICS code is determined by where it generates the largest share of its annual receipts. Secondary activities can be mapped to alternate codes to provide a complete profile for credit agencies and compliance registries.

Why This Classification Code Matters

Industrial codes are not merely administrative labels; they dictate how your company is treated by regulatory bodies:

IRS Principal Business Activity (PBA) Reporting: The IRS requires listing your classification code on Schedule C (Form 1040), Form 1065 (Partnerships), or Form 1120 (Corporations) to audit business deductions and monitor economic sectors.
SBA Small Business Eligibility: The SBA uses NAICS size standards to determine whether your business qualifies as a small business entity for federal set-aside contracts and government-backed loans.
SAM.gov System for Award Management: When registering as a federal contractor, you must declare your primary NAICS code to align with procurement solicitations.

How to Register and Use Your Classification Code

Identify Your Primary Activity: Audit your revenue streams. Your primary NAICS code must represent the activity generating the highest percentage of your company's receipts.
Update Your Entity Registrations: Ensure your code is updated in state filings, corporate credit bureaus (like Dun & Bradstreet), and the federal SAM.gov database.
Report on Tax Filings: Enter the six-digit code on the appropriate line of your federal income tax return.

Bidirectional Concordance Crosswalk

To convert your classification between modern and historical databases, use the direct crosswalk link. The primary Standard Industrial Classification (SIC) equivalent is 1521 (General Contractors--Single Family Houses). For a full concordance map, view the NAICS 236115 to SIC 1521 Crosswalk.

Alternate and Sub-Industry Mappings

Depending on specific business functions, your organization may also fall under these alternate classifications:

236220 - Commercial and Institutional Building Construction

Related Compliance Directories

Compliance Registry Home → 2022 NAICS Directory → 1987 SIC Directory → Industry Mappings Directory → SIC-to-NAICS Crosswalk → Sector 23 Hub → SIC Group Major Group 15: Building Construction - General Contractors and Operative Builders Directory → NAICS 236115 Profile Page → SIC 1521 Profile Page → Data Provenance Methodology →

Frequently Asked Questions (FAQ)

What is the primary NAICS code for General Contractor?

The official NAICS code representing General Contractor is 236115. The standard industry title is 'New Single-Family Housing Construction (except For-Sale Builders)' under the 2022 Census classifications.

What is the equivalent SIC code for General Contractor?

The primary Standard Industrial Classification (SIC) code equivalent for General Contractor is 1521, officially titled 'General Contractors--Single Family Houses' in the 1987 OSHA manual standard.

Are SBA size standards applicable to NAICS code 236115?

Yes, companies operating under NAICS code 236115 are evaluated under SBA size standards to determine small business status. The active standard is $45.00 Million (Basis: Receipts).

What IRS Principal Business Activity (PBA) code matches General Contractor?

The IRS requires declaring a Principal Business Activity code on Schedule C (Form 1040), Form 1065, or Form 1120. For General Contractor, you should declare 236115 (or the IRS PBA equivalent) derived from NAICS.

Where do I use the NAICS code 236115 in business administration?

This code is mandatory for government contractor entity registration on SAM.gov, federal grant applications, SBA small business loan certification, and private commercial insurance policies.

Can my General Contractor business list secondary classification codes?

Yes. While you must register one primary NAICS code representing the activity generating the majority of your company's revenue, you can list secondary NAICS and SIC codes on SAM.gov.

What is the difference between NAICS and SIC codes for General Contractor?

NAICS (2022) is organized by production processes and is used by all modern federal agencies. SIC (1987) is an older system organized by end products and is still used in historical databases.

How do I verify that my General Contractor company code is correct?

You can verify your classification by auditing your primary source of revenue and checking it against the definitions in the U.S. Census Bureau 2022 NAICS Manual.