236210 — Industrial Building Construction
Description
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.
Illustrative Examples
- Assembly plant construction
- Furnace, industrial plant, construction
- Cannery construction
- Mine loading and discharging station construction
- Cement plant construction
- Paper or pulp mill construction
- Steel mill construction
- Chemical plant (except petrochemical) construction
- Pharmaceutical manufacturing plant construction
- Factory construction
- Food processing plant construction
- Waste disposal plant (except sewage treatment) construction
Overview Facts
| NAICS Code | 236210 |
|---|---|
| Industry Title | Industrial Building Construction |
| SBA Size Standard | $45,000,000 |
| U.S. Establishments | 3,380 (Census CBP, 2023) |
| IRS PBA Code | 236200 (rolled-up match) |
| Sectors Hierarchy | Sector 23 → 236 → 2362 |
| 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 236210 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 1531 - Operative Builders (via SIC1987:1531→NAICS1997:23331→2002:236210→2007:236210→2012:236210→2017:236210→2022:236210)
- SIC 1541 - General Contractors Industrial Buildings and Warehouses (via SIC1987:1541→NAICS1997:23331→2002:236210→2007:236210→2012:236210→2017:236210→2022:236210)
- SIC 1629 - Heavy Construction NEC (via SIC1987:1629→NAICS1997:23499→2002:236210→2007:236210→2012:236210→2017:236210→2022:236210)
- SIC 7353 - Heavy Construction Equipment Rental and Leasing (via SIC1987:7353→NAICS1997:23499→2002:236210→2007:236210→2012:236210→2017:236210→2022:236210)
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 C1EC — ARCHITECT AND ENGINEERING- CONSTRUCTION: PRODUCTION BUILDINGS
- PSC C1EZ — ARCHITECT AND ENGINEERING- CONSTRUCTION: OTHER INDUSTRIAL BUILDINGS
- PSC C1FB — ARCHITECT AND ENGINEERING- CONSTRUCTION: RECREATIONAL BUILDINGS
- PSC C1FD — ARCHITECT AND ENGINEERING- CONSTRUCTION: DINING FACILITIES
- PSC C1GZ — ARCHITECT AND ENGINEERING- CONSTRUCTION: OTHER WAREHOUSE BUILDINGS
- PSC C1JA — ARCHITECT AND ENGINEERING- CONSTRUCTION: MUSEUMS AND EXHIBITION BUILDINGS
- PSC C1PA — ARCHITECT AND ENGINEERING- CONSTRUCTION: RECREATIONAL FACILITIES (NON-BUILDING)
- PSC C1PB — ARCHITECT AND ENGINEERING- CONSTRUCTION: EXHIBIT DESIGN (NON-BUILDING)
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 236210 an active industry classification in 2022? ▾
Yes, NAICS code 236210 is a fully active classification for 'Industrial Building Construction' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 23 (Construction), Subsector 236, and Group 2362.
What is the SBA small business size standard for NAICS code 236210? ▾
The SBA size standard limit for NAICS code 236210 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 236210? ▾
Legacy 1987 SIC codes mapped to NAICS 236210 include: SIC 1531 (Operative Builders), SIC 1541 (General Contractors Industrial Buildings and Warehouses), SIC 1629 (Heavy Construction NEC), SIC 7353 (Heavy Construction Equipment Rental and Leasing). 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 236210? ▾
The IRS PBA tax code matching NAICS 236210 is 236200 (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 236210? ▾
Activities classified under NAICS 236210 ('Industrial Building Construction') include: Assembly plant construction, Furnace, industrial plant, construction, Cannery construction, Mine loading and discharging station construction. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 236210? ▾
Exclusions defined by the Census Bureau for NAICS 236210 include: no direct exclusions. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 236210 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 3,380 active establishments with registered payrolls operating under NAICS code 236210 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 236210? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 236210 are: PSC C1EC (ARCHITECT AND ENGINEERING- CONSTRUCTION: PRODUCTION BUILDINGS), PSC C1EZ (ARCHITECT AND ENGINEERING- CONSTRUCTION: OTHER INDUSTRIAL BUILDINGS), PSC C1FB (ARCHITECT AND ENGINEERING- CONSTRUCTION: RECREATIONAL BUILDINGS). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 236210 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 236210 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 236210:
- 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 236210 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Industrial Building Construction).
- IRS PBA Code for Commercial Construction — Principal Business Activity tax reporting details.
- IRS PBA Code for Construction Management — Principal Business Activity tax reporting details.
- Compare NAICS 236210 vs 236220 — Industrial classification comparison rules (Industrial Building Construction vs Commercial and Institutional Building Construction).
- 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