Manufacturing ·NAICS 3366

NAICS 3366 · IRS SOI 2023 · Census CBP

Ship and Boat Building - Industry Benchmarks

$68,504/yr average annual pay, with 160 SBA loans on record for NAICS 3366.

7.0%
Net margin
151K
Workers employed
$68,504/yr
Avg payroll / employee
$123M
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 3366

Ship and Boat Building runs a 7.0% pre-tax net margin - below the national median - across 1K establishments employing 151K workers.

7.0%
Pre-tax net margin (IRS SOI)
151K
Workers employed (Census CBP)
$68,504/yr
Avg payroll / employee
$123M
SBA lending, FY20–26

Benchmarking Insights for Ship and Boat Building

Ship and Boat Building sits inside Manufacturing at a 7.0% net margin (below the national median), $47.5B in aggregate receipts across 806 returns, averaging $58.9B per establishment.

1,427 establishments employ 150,621 workers (105.5/location) at $68,504/yr average annual pay. Florida leads employment, followed by California and Louisiana.

Profit Margin

7.0%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$47.5B

Annual revenue (IRS SOI)

Net Income

$3.3B

Pre-tax net income

Employment

150,621

Total employees (Census CBP)

Avg Payroll / Employee

$68,504/yr

Annual compensation

Establishments

1,427

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 4,339; establishment count increased by 35. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Where each dollar of Ship and Boat Building revenue goes

Workforce scale

Ship and Boat Building margin vs national reference points

Ship and Boat Building net margin 23.2%
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
806 returns 100%

Margin: 7.0% · Receipts: $47.5B

Financial Detail

Total Tax Returns Filed
806
Avg Receipts per Business
$58.9B
Annual Payroll (Total)
$10.3B
Avg Employees per Establishment
105.5

Sub-Industries

Industry Profit Margin
Ship and Boat Building

NAICS 33661

N/A

Top States by Employment

State Employment
Florida 16,087
California 10,602
Louisiana 5,082
Indiana 4,208
Tennessee 4,053
South Carolina 3,534
Michigan 3,241
Wisconsin 3,032
North Carolina 2,499
Arkansas 2,250

Showing top 10 of 40 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

160

Total Loan Volume

$123M

Avg Loan Size

$768K

Jobs Supported

3,284

Program Breakdown

7(a) 145 (91%)
504 15 (9%)

Top SBA Lender

Wells Fargo Bank National Association

11 loans in this industry

New Business Share

23.1% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
18
2021
34
2022
28
2023
27
2024
27
2025
20
2026
6

Frequently Asked Questions

What is the average revenue for Ship and Boat Building?
$47.5B in total annual receipts across all Ship and Boat Building businesses. Average per business: $58.9B.
How profitable is Ship and Boat Building?
7.0% net profit margin, below the national median.
How many businesses are in Ship and Boat Building?
1,427 business establishments. Together they employ 150,621 workers.
What is the average payroll per employee in Ship and Boat Building?
$68,504/yr average annual pay per employee. Businesses average 105.5 employees per establishment.
Which states have the most Ship and Boat Building employment?
Florida leads with 16,087 workers. California (10,602) and Louisiana (5,082) round out the top three.
How much SBA lending does Ship and Boat Building receive?
Ship and Boat Building businesses received 160 SBA loans totaling $123 million between FY2020 and FY2026. The average loan size was $768K. These loans supported 3,284 jobs at origination. Most lending (91%) 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: Ship and Boat Building reports a higher net margin than 66% of the 126 IRS-tracked industries at the same NAICS detail level. Its Census employment total exceeds 43% of that same 259-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 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 Ship and Boat Building

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 3366 · 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.