Construction ·NAICS 236

NAICS 236 · IRS SOI 2023 · Census CBP

Construction of Buildings - Industry Benchmarks

$82,433/yr average annual pay, with 13,224 SBA loans on record for NAICS 236.

4.4%
Net margin
1.6M
Workers employed
$82,433/yr
Avg payroll / employee
$3.9B
SBA lending, FY20–26

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.

4.4%
Pre-tax net margin (IRS SOI)
1.6M
Workers employed (Census CBP)
$82,433/yr
Avg payroll / employee
$3.9B
SBA lending, FY20–26

Benchmarking Insights for Construction of Buildings

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

What changed from Census CBP 2022 to 2023

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.

Where each dollar of Construction of Buildings revenue goes

Workforce scale

Construction of Buildings margin vs national reference points

Construction of Buildings net margin 14.7%
Cross-industry median (5%)

p25/median/p75 = 3%/5%/8%

Business Structure Breakdown

How businesses in this industry are legally structured (IRS SOI)

C Corporation
209,392 returns 21%

Margin: 2.6% · Receipts: $495.7B

Sole Proprietorship
774,100 returns 79%

Margin: 12.3% · Receipts: $114.1B

Financial Detail

Total Tax Returns Filed
983,492
Avg Receipts per Business
$620.0M
Annual Payroll (Total)
$133.7B
Avg Employees per Establishment
6.4

Sub-Industries

Industry Profit Margin
Nonresidential Building Construction

NAICS 2362

N/A
Residential Building Construction

NAICS 2361

N/A

Top States by Employment

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 Lending Activity

SBA FY2020–2026

SBA Loans Approved

13,224

Total Loan Volume

$3.9B

Avg Loan Size

$296K

Jobs Supported

87,738

Program Breakdown

7(a) 12,529 (95%)
504 695 (5%)

Top SBA Lender

The Huntington National Bank

1,367 loans in this industry

New Business Share

21.3% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
1,371
2021
1,442
2022
1,707
2023
2,153
2024
2,825
2025
3,317
2026
409

Frequently Asked Questions

What is the average revenue for Construction of Buildings?
$609.8B in total annual receipts across all Construction of Buildings businesses. Average per business: $620.0M.
How profitable is Construction of Buildings?
4.4% net profit margin, below the national median.
How many businesses are in Construction of Buildings?
254,630 business establishments. Together they employ 1,621,439 workers.
What is the average payroll per employee in Construction of Buildings?
$82,433/yr average annual pay per employee. Businesses average 6.4 employees per establishment.
Which states have the most Construction of Buildings employment?
California leads with 207,617 workers. Texas (133,451) and Florida (111,597) round out the top three.
How much SBA lending does Construction of Buildings receive?
Construction of Buildings businesses received 13,224 SBA loans totaling $3.9 billion between FY2020 and FY2026. The average loan size was $296K. These loans supported 87,738 jobs at origination. Most lending (95%) came through the SBA 7(a) program.

Comparable industry benchmarks

These links are calculated from the current national dataset. They are comparison paths, not recommendations or evidence that businesses operate alike.

Closest reported net margins

Same NAICS detail level, ordered by the smallest difference in reported IRS pre-tax margin.

Closest workforce scale

Same NAICS detail level, ordered by the smallest difference in reported Census employment.

Benchmarking Construction of Buildings

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.

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.

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.

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.