236115 — New Single-Family Housing Construction (except For-Sale Builders)
Description
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.
Exclusions & Cross-References
- Building single-family houses on their own account for sale as speculative builders or merchant builders--
- are classified in U.S. Industry 236117, New Housing For-Sale Builders;
- Remodeling or repairing existing houses and other residential buildings--are classified in U.S. Industry
- 236118, Residential Remodelers;
- Performing manufactured (mobile) home set up and tie-down work--are classified in Industry 238990, All
- Other Specialty Trade Contractors;
- Performing specialized construction work on houses and other residential buildings, generally on a
- subcontract basis--are classified in Subsector 238, Specialty Trade Contractors;
- Manufacturing prefabricated residential buildings and assembling/erecting them at the customers' site--are
- classified in Sector 31-33, Manufacturing, based on the primary material (wood, plastic, or metal); and
- Constructing and leasing residential buildings on their own account--are classified in Industry 531110,
- Lessors of Residential Buildings and Dwellings.
Overview Facts
| NAICS Code | 236115 |
|---|---|
| Industry Title | New Single-Family Housing Construction (except For-Sale Builders) |
| SBA Size Standard | $45,000,000 |
| U.S. Establishments | 60,635 (Census CBP, 2023) |
| IRS PBA Code | 236110 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 236 → 2361 |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
💡 Expert Guidance & SBA Tips
SBA Audit Tip: Since NAICS 236115 utilizes a receipts-based size standard ($45,000,000), the SBA calculates your size using your average annual gross receipts over the last five fiscal years (13 CFR § 121.104). Be sure to include cost of goods sold (COGS) in your gross receipts calculation, as the SBA does not allow COGS deductions.
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 1521 - General Contractors--Single Family Houses (via SIC1987:1521→NAICS1997:23321→2002:236115→2007:236115→2012:236115→2017:236115→2022:236115)
- SIC 1531 - Operative Builders (via SIC1987:1531→NAICS1997:23321→2002:236115→2007:236115→2012:236115→2017:236115→2022:236115)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC Y1FA — CONSTRUCTION OF FAMILY HOUSING FACILITIES
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 236115 an active industry classification in 2022? ▾
Yes, NAICS code 236115 is a fully active classification for 'New Single-Family Housing Construction (except For-Sale Builders)' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 23 (Construction), Subsector 236, and Group 2361.
What is the SBA small business size standard for NAICS code 236115? ▾
The SBA size standard limit for NAICS code 236115 is $45,000,000. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.
What are the legacy SIC code equivalents mapped to NAICS 236115? ▾
Legacy 1987 SIC codes mapped to NAICS 236115 include: SIC 1521 (General Contractors--Single Family Houses), SIC 1531 (Operative Builders). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.
What IRS Principal Business Activity (PBA) code matches NAICS 236115? ▾
The IRS PBA tax code matching NAICS 236115 is 236110 (derived via a rolled-up mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.
What business activities are classified under NAICS 236115? ▾
Activities classified under NAICS 236115 ('New Single-Family Housing Construction (except For-Sale Builders)') include: various industrial activities in this sector. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 236115? ▾
Exclusions defined by the Census Bureau for NAICS 236115 include: Building single-family houses on their own account for sale as speculative builders or merchant builders--, are classified in U.S. Industry 236117, New Housing For-Sale Builders;, Remodeling or repairing existing houses and other residential buildings--are classified in U.S. Industry. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 236115 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 60,635 active establishments with registered payrolls operating under NAICS code 236115 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 236115? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 236115 are: PSC Y1FA (CONSTRUCTION OF FAMILY HOUSING FACILITIES). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 236115 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 236115 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.
Related Pages & Tools
Further regulatory reference links for NAICS code 236115:
- Sector 23 Directory Hub — List of related industries in the Construction sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 236115 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (New Single-Family Housing Construction (except For-Sale Builders)).
- IRS PBA Code for Construction Management — Principal Business Activity tax reporting details.
- IRS PBA Code for General Contractor — Principal Business Activity tax reporting details.
- Compare NAICS 236115 vs 236118 — Industrial classification comparison rules (New Single-Family Housing Construction (except For-Sale Builders) vs Residential Remodelers).
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes