Profit Margin
4.4%
Net income ÷ total receipts (IRS SOI)
Construction ·NAICS 236
NAICS 236 · IRS SOI 2023 · Census CBP
$82,433/yr average annual pay, with 13,224 SBA loans on record for NAICS 236.
Data updated July 2026
The verdict · NAICS 236
Construction of Buildings runs a 4.4% pre-tax net margin - below the national median - across 255K establishments employing 1.6M workers.
Construction of Buildings sits inside Construction at a 4.4% net margin (below the national median), $609.8B in aggregate receipts across 983,492 returns, averaging $620.0M per establishment.
254,630 establishments employ 1,621,439 workers (6.4/location) at $82,433/yr average annual pay. California leads employment, followed by Texas and Florida.
Profit Margin
4.4%
Net income ÷ total receipts (IRS SOI)
Total Receipts
$609.8B
Annual revenue (IRS SOI)
Net Income
$27.0B
Pre-tax net income
Employment
1,621,439
Total employees (Census CBP)
Avg Payroll / Employee
$82,433/yr
Annual compensation
Establishments
254,630
Business locations
Release-over-release change
Employment increased by 45,268; establishment count increased by 2,996. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.
p25/median/p75 = 3%/5%/8%
How businesses in this industry are legally structured (IRS SOI)
Margin: 2.6% · Receipts: $495.7B
Margin: 12.3% · Receipts: $114.1B
| Industry | Profit Margin |
|---|---|
| Nonresidential Building Construction NAICS 2362 | N/A |
| Residential Building Construction NAICS 2361 | N/A |
| State | Employment |
|---|---|
| California | 207,617 |
| Texas | 133,451 |
| Florida | 111,597 |
| New York | 96,794 |
| Pennsylvania | 59,654 |
| Washington | 56,891 |
| North Carolina | 52,834 |
| Illinois | 46,149 |
| Ohio | 45,179 |
| Virginia | 44,549 |
Showing top 10 of 51 states
SBA Loans Approved
13,224
Total Loan Volume
$3.9B
Avg Loan Size
$296K
Jobs Supported
87,738
Top SBA Lender
The Huntington National Bank
1,367 loans in this industry
New Business Share
21.3% of borrowers were new/startup businesses
These links are calculated from the current national dataset. They are comparison paths, not recommendations or evidence that businesses operate alike.
Same NAICS detail level, ordered by the smallest difference in reported IRS pre-tax margin.
Same NAICS detail level, ordered by the smallest difference in reported Census employment.
Benchmarking Construction of Buildings
Sources: IRS Statistics of Income (SOI) Business Tax Statistics · Census Bureau County Business Patterns 2023
NAICS 236 · Data year: 2023
According to the U.S. Census Bureau, which released its 2023 County Business Patterns dataset in June 2025, PlainBizBench benchmarks 2,002 U.S. industries against Internal Revenue Service Statistics of Income data. See our methodology for the full compilation process.
Read our methodology - how this data is sourced, computed, and verified.
Source: U.S. Census Bureau, County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2023
Every figure on PlainBizBench is rendered directly from federal source data, no number is typed in by an editor. This page aggregates profit-margin, payroll, entity-type, and SBA-lending benchmarks for this industry, live from the dataset. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.