NAICS Code for Contractors

Find the NAICS code for a contractor

Contractor NAICS codes are based on the type of work performed. Start with the contractor's main activity, such as residential remodeling, commercial building construction, electrical work, plumbing, roofing, excavation, or landscaping. The table below lists common contractor types and their corresponding NAICS codes, with guidance on where similar activities are classified differently.

Most construction contractors are classified in NAICS Sector 23. Building contractors are generally found in NAICS 236, heavy and civil construction contractors in NAICS 237, and specialty trade contractors in NAICS 238. Some businesses commonly described as contractors, including many landscaping businesses, are classified outside the Construction sector.

When more than one code appears possible, compare the contractor's actual work with the industry definitions and classification boundaries before selecting the code.

Updated: September 2026 · Reviewed by the SICCODE.com Industry Classification Review Team

Common NAICS codes for contractors

The table below is a starting point for common contractor searches under the 2022 NAICS structure. Confirm the code against the full industry description and the activity performed by the establishment.

Contractor type 2022 NAICS Industry Classification boundary to check
Residential general contractor, new single-family homes 236115 New Single-Family Housing Construction (except For-Sale Builders) For general contractors building new single-family homes for others. Residential remodeling is 236118.
Residential remodeling general contractor 236118 Residential Remodelers Applies to establishments responsible for residential remodeling projects. Specialized trade work is generally classified in 238.
Commercial or institutional building contractor 236220 Commercial and Institutional Building Construction For establishments responsible for commercial and institutional building projects, including general contractors and design-build firms.
Industrial building contractor 236210 Industrial Building Construction Applies when the project is an industrial building rather than commercial, institutional, or heavy civil infrastructure.
Water and sewer line contractor 237110 Water and Sewer Line and Related Structures Construction This is heavy and civil engineering construction. Certain specialty trade contractors primarily engaged in this infrastructure work are included here rather than 238.
Power or communication line contractor 237130 Power and Communication Line and Related Structures Construction Distinguish utility-line and related structure construction from electrical work within buildings, which is generally 238210.
Highway, street, or bridge contractor 237310 Highway, Street, and Bridge Construction Includes construction, reconstruction, rehabilitation, and repairs primarily related to highways, streets, roads, runways, sidewalks, or bridges.
Electrical contractor 238210 Electrical Contractors and Other Wiring Installation Contractors For installing and servicing electrical wiring and equipment. Utility transmission-line construction can fall in 237130.
Plumbing or HVAC contractor 238220 Plumbing, Heating, and Air-Conditioning Contractors Applies to the specialized building-equipment trade rather than responsibility for the entire building project.
Roofing contractor 238160 Roofing Contractors Applies when roofing is the establishment's specialized construction activity.
Concrete contractor 238110 Poured Concrete Foundation and Structure Contractors Check the full definition because some concrete paving and other specialized activities can fall elsewhere.
Painting contractor 238320 Painting and Wall Covering Contractors For painting and wall covering as the specialized trade performed.
Flooring contractor 238330 Flooring Contractors Flooring installation is separate from tile and terrazzo work in 238340.
Site preparation, excavation, or demolition contractor 238910 Site Preparation Contractors Applies to site-preparation activities. Work primarily related to certain heavy and civil projects can instead fall in 237.
Other specialty trade contractor 238990 All Other Specialty Trade Contractors Applies only when the specialized construction trade is not classified in another 238 industry. It is not a general catch-all for every contractor.
Landscaping contractor 561730 Landscaping Services Landscape care and installation services are generally outside Sector 23. Excavation and site-preparation work can be 238910.

No contractor types match that filter. Try a trade, a 6-digit code, or a word such as remodeling or landscaping.

How NAICS 236, 237, and 238 differ

Construction contractors are not divided simply into “general contractor” and “subcontractor.” The type of project and the activity performed determine the NAICS classification.

236: Construction of Buildings

This subsector covers establishments primarily responsible for constructing or remodeling buildings. It includes building general contractors, design-build firms, for-sale builders, and certain project construction management firms.

237: Heavy and Civil Engineering Construction

This subsector covers infrastructure and civil projects such as utility systems, highways, streets, bridges, land subdivision, and other heavy construction.

238: Specialty Trade Contractors

This subsector covers specialized construction activities such as electrical, plumbing, roofing, concrete, painting, flooring, framing, masonry, and site preparation when the establishment is not responsible for the entire project.

A specialty contractor is not automatically NAICS 238. Census definitions for several 237 industries specifically include specialty trade contractors when their primary activity is tied to heavy and civil engineering projects, such as water and sewer lines or highway, street, and bridge construction.

What is the NAICS code for a general contractor?

There is no single 6-digit NAICS code for every general contractor. For building construction, the code depends on the type of building or project for which the establishment is primarily responsible.
New single-family homes
236115 applies to establishments building new single-family houses for others as general contractors.
Residential remodeling
236118 includes remodeling general contractors responsible for remodeling houses and other residential buildings.
Industrial buildings
236210 applies to industrial building construction.
Commercial and institutional buildings
236220 includes commercial and institutional building general contractors.

A general contractor working primarily on highways, utility systems, or other heavy civil projects belongs in 237 rather than in 236 by default.

What is the NAICS code for a specialty contractor?

Many building specialty trades are classified in 238. The Census Bureau defines this subsector around establishments whose primary activity is performing specific construction activities rather than taking responsibility for the entire construction project.

Foundation, structure, and exterior

  • 238110 Poured Concrete Foundation and Structure Contractors
  • 238130 Framing Contractors
  • 238140 Masonry Contractors
  • 238150 Glass and Glazing Contractors
  • 238160 Roofing Contractors
  • 238170 Siding Contractors

Building equipment and finishing

  • 238210 Electrical Contractors and Other Wiring Installation Contractors
  • 238220 Plumbing, Heating, and Air-Conditioning Contractors
  • 238310 Drywall and Insulation Contractors
  • 238320 Painting and Wall Covering Contractors
  • 238330 Flooring Contractors
  • 238340 Tile and Terrazzo Contractors
  • 238350 Finish Carpentry Contractors

Site preparation and other trades

  • 238910 Site Preparation Contractors
  • 238990 All Other Specialty Trade Contractors
238990 is for specialized construction trades not classified elsewhere in 238. It is not a generic contractor code.

Is there a NAICS code for an independent contractor or 1099 contractor?

No single NAICS code identifies someone as an independent contractor, freelancer, sole proprietor, or 1099 worker. Those terms describe a working or legal relationship, not an industry.

An independent contractor is classified according to the economic activity the business actually performs. An independent electrician may fall under 238210. A landscaping contractor may fall under 561730. A consultant should be classified according to the consulting activity performed.

Employee-versus-independent-contractor status and NAICS industry classification answer different questions. A NAICS code should not be selected based only on tax form, worker status, business entity type, or licensing label.

How should a home improvement or handyman contractor be classified?

“Home improvement contractor” and “handyman” can describe businesses with very different activities, so the label alone does not determine the code.

Whole-home remodeling
An establishment responsible for residential remodeling projects can fit 236118 Residential Remodelers.
One specialized trade
A business primarily doing roofing, painting, flooring, finish carpentry, electrical, plumbing, or another specific trade is classified in the corresponding 238 industry.
Mixed minor construction trades
238990 is not an automatic default. Compare the activity mix with the specific 238 definitions first. 238990 applies only when the specialized construction activity is not classified elsewhere in the subsector.

Is a landscaping contractor in NAICS Sector 23?

Often no. Landscape care and installation are generally 561730 Landscaping Services, outside Sector 23. Excavation, land clearing, and site preparation can fit 238910 Site Preparation Contractors.

561730 includes establishments primarily engaged in landscape care and maintenance, installing trees, shrubs, plants, lawns, or gardens, and certain related landscape installation work.

The classification should follow the establishment's actual primary activity rather than the fact that customers call the business a contractor.

What if the contractor performs several types of work?

For federal statistical classification, an establishment is assigned a NAICS code based on its primary activity. Revenue or the share of jobs can be useful practical evidence, but neither is a universal rule that automatically determines the classification.

The 2022 NAICS Manual describes relative production costs and capital investment as ideal measures for identifying the principal good or service when an establishment has multiple activities. In practice, revenue, shipments, employment, or other available measures may be used as proxies.

There is no universal 51 percent rule. If a contractor performs multiple material activities, compare the applicable industry definitions and use the methodology appropriate to the classification purpose.

For a fuller process, see How to Choose the Correct NAICS or SIC Code.

How NAICS works for federal government contractors

A company can be associated with multiple NAICS codes when it supplies products or services in more than one industry. The Small Business Administration currently states that a business generally has a primary NAICS code but can also have multiple NAICS codes.

A federal solicitation is a different question. Under FAR 19.102, the contracting officer generally assigns one NAICS code and corresponding size standard based on the industry that best describes the principal purpose of the supply or service being acquired.

A construction company's general business-profile code therefore does not automatically control every federal opportunity. For a specific solicitation, the NAICS code assigned to that procurement is the one used when evaluating the applicable SBA size standard.

“Government contractor” is not its own NAICS industry. The code follows the product or service supplied and, for a federal solicitation, the principal purpose of the acquisition.

Does a contractor license determine the NAICS code?

No. State and local contractor licensing categories do not necessarily correspond one-to-one with NAICS.

A license may help describe what the business is permitted to do, but NAICS classification is based on the economic activity actually performed and the requirements of the system using the code.

A broad general-contractor license, for example, does not mean every licensed business belongs in the same 6-digit NAICS industry.

Common contractor NAICS classification mistakes

  • Looking for one universal “contractor” NAICS code.
  • Using 236 for every general contractor without checking whether the work is building construction or heavy and civil engineering construction.
  • Using 238 for every subcontractor even when the activity is primarily related to infrastructure classified in 237.
  • Using 238990 as a catch-all before checking the more specific specialty trade industries.
  • Classifying an independent contractor by 1099 status instead of the service or construction activity performed.
  • Assuming the contractor license category determines the NAICS code.
  • Treating the largest share of revenue as an automatic universal classification rule.
  • Using a business-profile NAICS code in place of the code assigned to a specific federal solicitation.

Primary sources

These sources support the 2022 construction classifications, the distinction among building, heavy civil, and specialty trade contractors, the landscaping boundary, and the federal contracting guidance on this page.

Questions about NAICS codes for contractors

Is there one NAICS code for all contractors?

No. NAICS classifies the economic activity performed. Construction contractors commonly fall in 236, 237, or 238, while non-construction contractors can belong in many other sectors.

What NAICS code should a general contractor use?

It depends on the project type. Building general contractors commonly fall in 236, while contractors primarily responsible for heavy and civil engineering projects can fall in 237. The final 6-digit code depends on the specific construction activity.

What NAICS code should a subcontractor use?

The code follows the activity performed, not subcontractor status. Many building specialty trades are in 238, but some specialty work primarily related to heavy and civil engineering projects is included in 237.

What is the NAICS code for an independent contractor?

There is no single independent-contractor NAICS code. The code should describe the business activity or service actually supplied.

What is the NAICS code for a handyman?

There is no single handyman code. Residential remodeling responsibility can point to 236118, while businesses primarily performing one specialized trade fall under the applicable 238 industry. 238990 is not the default without checking more specific definitions.

Is landscaping considered a construction contractor NAICS?

Landscaping services are generally classified in 561730 rather than Sector 23. Site preparation, excavation, and related construction activities can fall in 238910 or another construction industry depending on the work performed.

Can a contractor have multiple NAICS codes?

Yes in some business and contracting systems. For federal statistical classification, each establishment receives one NAICS code based on its primary activity. SBA also states that a business can have multiple NAICS codes when it sells multiple products and services.

Which NAICS code applies to a federal contract?

For a federal solicitation, the contracting officer generally assigns the NAICS code and corresponding size standard that best describe the principal purpose of the acquisition under FAR 19.102.

Contractor terminology varies across licensing, tax, procurement, and industry-classification systems. For NAICS, classification follows the economic activity and the rules of the specific system requesting the code.