722511 — Full-Service Restaurants
Description
This U.S. industry comprises establishments primarily engaged in providing food services to patrons who order and are served while seated (i.e., waiter/waitress service) and pay after eating. These establishments may provide this type of food service to patrons in combination with selling alcoholic beverages, providing carryout services, or presenting live nontheatrical entertainment.
Exclusions & Cross-References
- Providing food services where patrons generally order or select items and pay before eating, other than
- mobile food services, cafeterias, grill buffets, buffets, and snack and nonalcoholic beverage bars--are
- classified in U.S. Industry 722513, Limited-Service Restaurants;
- Preparing and serving meals for immediate consumption using cafeteria-style or buffet serving equipment,
- known as cafeterias, grill buffets, or buffets--are classified in U.S. Industry 722514, Cafeterias, Grill
- Buffets, and Buffets;
- Selling a specialty snack (e.g., ice cream, frozen yogurt, cookies, popcorn) or nonalcoholic beverage,
- except from mobile vehicles, for consumption on or near the premises--are classified in U.S. Industry
- 722515, Snack and Nonalcoholic Beverage Bars;
- Preparing and serving alcoholic beverages and known as bars, taverns, or nightclubs--are classified in
- Industry 722410, Drinking Places (Alcoholic Beverages);
- Operating a civic or social association with a restaurant for their members--are classified in Industry
Overview Facts
| NAICS Code | 722511 |
|---|---|
| Industry Title | Full-Service Restaurants |
| SBA Size Standard | $11,500,000 |
| U.S. Establishments | 258,626 (Census CBP, 2023) |
| IRS PBA Code | 722511 (exact match) |
| Sectors Hierarchy | Sector 72 → 722 → 7225 |
| 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 722511 utilizes a receipts-based size standard ($11,500,000), 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 5812 - Eating Places (via SIC1987:5812→NAICS1997:72211→2002:722110→2007:722110→2012:722511→2017:722511→2022:722511)
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 M1FD — OPERATION OF DINING FACILITIES
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 722511 an active industry classification in 2022? ▾
Yes, NAICS code 722511 is a fully active classification for 'Full-Service Restaurants' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 72 (Accommodation and Food Services), Subsector 722, and Group 7225.
What is the SBA small business size standard for NAICS code 722511? ▾
The SBA size standard limit for NAICS code 722511 is $11,500,000. 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 722511? ▾
Legacy 1987 SIC codes mapped to NAICS 722511 include: SIC 5812 (Eating Places). 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 722511? ▾
The IRS PBA tax code matching NAICS 722511 is 722511 (derived via a exact 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 722511? ▾
Activities classified under NAICS 722511 ('Full-Service Restaurants') 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 722511? ▾
Exclusions defined by the Census Bureau for NAICS 722511 include: Providing food services where patrons generally order or select items and pay before eating, other than, mobile food services, cafeterias, grill buffets, buffets, and snack and nonalcoholic beverage bars--are, classified in U.S. Industry 722513, Limited-Service Restaurants;. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 722511 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 258,626 active establishments with registered payrolls operating under NAICS code 722511 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 722511? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 722511 are: PSC M1FD (OPERATION OF DINING FACILITIES). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 722511 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 722511 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 722511:
- Sector 72 Directory Hub — List of related industries in the Accommodation and Food Services sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 722511 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Full-Service Restaurants).
- IRS PBA Code for Diner — Principal Business Activity tax reporting details.
- IRS PBA Code for Ghost Kitchen — Principal Business Activity tax reporting details.
- IRS PBA Code for Pizzeria — Principal Business Activity tax reporting details.
- IRS PBA Code for Restaurant — Principal Business Activity tax reporting details.
- Compare NAICS 722511 vs 722513 — Industrial classification comparison rules (Full-Service Restaurants vs Limited-Service Restaurants).
- 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