236220 — Commercial and Institutional Building Construction
Description
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.
Illustrative Examples
- Airport building construction
- Office building construction
- Arena construction
- Parking garage construction
- Barrack construction
- Prison construction
- Farm building construction
- Radio and television broadcast studio construction
- Fire station construction
- Grain elevator or bin construction
- Data center construction
- Religious building (e.g., church, synagogue, mosque, temple) construction
- Restaurant construction
- Hospital construction
- School building construction
Overview Facts
| NAICS Code | 236220 |
|---|---|
| Industry Title | Commercial and Institutional Building Construction |
| SBA Size Standard | $45,000,000 |
| U.S. Establishments | 39,072 (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 236220 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 1522 - General Contractors - Residential Buildings Other Than Single-Family (via SIC1987:1522→NAICS1997:23332→2002:236220→2007:236220→2012:236220→2017:236220→2022:236220)
- SIC 1531 - Operative Builders (via SIC1987:1531→NAICS1997:23331→2002:236220→2007:236220→2012:236220→2017:236220→2022:236220)
- SIC 1541 - General Contractors Industrial Buildings and Warehouses (via SIC1987:1541→NAICS1997:23332→2002:236220→2007:236220→2012:236220→2017:236220→2022:236220)
- SIC 1542 - General Contractors - Nonresidential Buildings, Other than Industrial Buildings and Warehouses (via SIC1987:1542→NAICS1997:23332→2002:236220→2007:236220→2012:236220→2017:236220→2022:236220)
- SIC 1799 - Special Trade Contractors, NEC (via SIC1987:1799→NAICS1997:23599→2002:236220→2007:236220→2012:236220→2017:236220→2022:236220)
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 C1AZ — ARCHITECT AND ENGINEERING- CONSTRUCTION: OTHER ADMINISTRATIVE FACILITIES/SERVICE BUILDINGS
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 236220 an active industry classification in 2022? ▾
Yes, NAICS code 236220 is a fully active classification for 'Commercial and Institutional 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 236220? ▾
The SBA size standard limit for NAICS code 236220 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 236220? ▾
Legacy 1987 SIC codes mapped to NAICS 236220 include: SIC 1522 (General Contractors - Residential Buildings Other Than Single-Family), SIC 1531 (Operative Builders), SIC 1541 (General Contractors Industrial Buildings and Warehouses), SIC 1542 (General Contractors - Nonresidential Buildings, Other than Industrial Buildings and Warehouses), SIC 1799 (Special Trade Contractors, NEC). 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 236220? ▾
The IRS PBA tax code matching NAICS 236220 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 236220? ▾
Activities classified under NAICS 236220 ('Commercial and Institutional Building Construction') include: Airport building construction, Office building construction, Arena construction, Parking garage construction. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 236220? ▾
Exclusions defined by the Census Bureau for NAICS 236220 include: no direct exclusions. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 236220 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 39,072 active establishments with registered payrolls operating under NAICS code 236220 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 236220? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 236220 are: PSC C1AZ (ARCHITECT AND ENGINEERING- CONSTRUCTION: OTHER ADMINISTRATIVE FACILITIES/SERVICE BUILDINGS). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 236220 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 236220 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 236220:
- 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 236220 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Commercial and Institutional 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.
- IRS PBA Code for General Contractor — Principal Business Activity tax reporting details.
- Compare NAICS 236210 vs 236220 — Industrial classification comparison rules (Commercial and Institutional Building Construction vs Industrial 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