Construction ·NAICS 23721

NAICS 23721 · IRS SOI 2023 · Census CBP

Land Subdivision - Industry Benchmarks

$90,096/yr average annual pay, with 22 SBA loans on record for NAICS 23721.

6.3%
Construction sector margin
25K
Workers employed
$90,096/yr
Avg payroll / employee
$9M
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 23721

Texas leads Land Subdivision activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Construction sector runs a 6.3% net margin.

6.3%
Construction sector margin (IRS SOI)
25K
Workers employed (Census CBP)
$90,096/yr
Avg payroll / employee
$9M
SBA lending, FY20–26

Benchmarking Insights for Land Subdivision

Land Subdivision sits inside Construction, a sector that runs a 6.3% net margin overall.

4,441 establishments employ 24,810 workers (5.6/location) at $90,096/yr average annual pay. Texas leads employment, followed by California and South Carolina.

Employment

24,810

Total employees (Census CBP)

Avg Payroll / Employee

$90,096/yr

Annual compensation

Establishments

4,441

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 1,901; establishment count decreased by 177. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Workforce scale

Financial Detail

Annual Payroll (Total)
$2.2B
Avg Employees per Establishment
5.6

Sub-Industries

Industry Profit Margin
Land Subdivision

NAICS 237210

N/A

Top States by Employment

State Employment
Texas 4,500
California 2,479
South Carolina 1,166
North Carolina 1,054
Georgia 919
Utah 733
Arizona 693
Colorado 597
Indiana 578
Pennsylvania 571

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

22

Total Loan Volume

$9M

Avg Loan Size

$405K

Jobs Supported

128

Program Breakdown

7(a) 22 (100%)
504 0 (0%)

Top SBA Lender

U.S. Bank, National Association

5 loans in this industry

New Business Share

13.6% of borrowers were new/startup businesses

Annual Lending Trend (4 yrs)

2020
6
2021
8
2022
5
2023
3

Frequently Asked Questions

How profitable is Land Subdivision?
IRS SOI doesn't publish margin data at the NAICS 23721 level. Texas leads this industry nationally. The broader Construction sector runs a 6.3% net margin (IRS SOI 2023).
How many businesses are in Land Subdivision?
4,441 business establishments. Together they employ 24,810 workers.
What is the average payroll per employee in Land Subdivision?
$90,096/yr average annual pay per employee. Businesses average 5.6 employees per establishment.
Which states have the most Land Subdivision employment?
Texas leads with 4,500 workers. California (2,479) and South Carolina (1,166) round out the top three.
How much SBA lending does Land Subdivision receive?
Land Subdivision businesses received 22 SBA loans totaling $9 million between FY2020 and FY2026. The average loan size was $405K. These loans supported 128 jobs at origination. Most lending (100%) 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.

How this ranks: Its Census employment total exceeds 22% of that same 551-industry cohort. Calculated by ranking this industry's reported value against every other industry at the same NAICS digit-level, not the whole dataset: comparing a 6-digit detail industry to a 2-digit sector would mix incompatible scales.

Closest workforce scale

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

Benchmarking Land Subdivision

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 23721 · 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.