Profit Margin
4.0%
Net income ÷ total receipts (IRS SOI)
Real Estate and Rental and Leasing ·NAICS 5324
NAICS 5324 · IRS SOI 2023 · Census CBP
Commercial and Industrial Machinery and Equipment Rental and Leasing - Industry Benchmarks
$82,379/yr average annual pay, with 824 SBA loans on record for NAICS 5324.
- 4.0%
- Net margin
- 218K
- Workers employed
- $82,379/yr
- Avg payroll / employee
- $644M
- SBA lending, FY20–26
Data updated July 2026
The verdict · NAICS 5324
Commercial and Industrial Machinery and Equipment Rental and Leasing runs a 4.0% pre-tax net margin - below the national median - across 17K establishments employing 218K workers.
- 4.0%
- Pre-tax net margin (IRS SOI)
- 218K
- Workers employed (Census CBP)
- $82,379/yr
- Avg payroll / employee
- $644M
- SBA lending, FY20–26
Benchmarking Insights for Commercial and Industrial Machinery and Equipment Rental and Leasing
Commercial and Industrial Machinery and Equipment Rental and Leasing sits inside Real Estate and Rental and Leasing at a 4.0% net margin (below the national median), $57.1B in aggregate receipts across 39,803 returns, averaging $1.4B per establishment.
17,084 establishments employ 217,838 workers (12.8/location) at $82,379/yr average annual pay. Texas leads employment, followed by California and Louisiana.
Total Receipts
$57.1B
Annual revenue (IRS SOI)
Net Income
$2.3B
Pre-tax net income
Employment
217,838
Total employees (Census CBP)
Avg Payroll / Employee
$82,379/yr
Annual compensation
Establishments
17,084
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment increased by 21,597; establishment count increased by 1,077. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.
Where each dollar of Commercial and Industrial Machinery and Equipment Rental and Leasing revenue goes
Workforce scale
Commercial and Industrial Machinery and Equipment Rental and Leasing margin vs national reference points
Commercial and Industrial Machinery and Equipment Rental and Leasing net margin 13.4%
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
22,530 returns 57%
Margin: 5.1% · Receipts: $52.6B
Sole Proprietorship
17,273 returns 43%
Margin: -9.2% · Receipts: $4.5B
Financial Detail
- Total Tax Returns Filed
- 39,803
- Avg Receipts per Business
- $1.4B
- Annual Payroll (Total)
- $17.9B
- Avg Employees per Establishment
- 12.8
Sub-Industries
| Industry | Profit Margin |
|---|---|
| Construction, Transportation, Mining, and Forestry Machinery and Equipment Rental and Leasing NAICS 53241 | N/A |
| Office Machinery and Equipment Rental and Leasing NAICS 53242 | N/A |
| Other Commercial and Industrial Machinery and Equipment Rental and Leasing NAICS 53249 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| Texas | 37,480 |
| California | 28,047 |
| Louisiana | 10,969 |
| Ohio | 8,238 |
| New York | 7,114 |
| Pennsylvania | 6,303 |
| New Jersey | 5,476 |
| Arizona | 4,722 |
| Tennessee | 4,578 |
| Nevada | 4,189 |
Showing top 10 of 51 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
824
Total Loan Volume
$644M
Avg Loan Size
$782K
Jobs Supported
8,226
Program Breakdown
7(a) 712 (86%)
504 112 (14%)
Top SBA Lender
U.S. Bank, National Association
38 loans in this industry
New Business Share
25.4% of borrowers were new/startup businesses
Annual Lending Trend (7 yrs)
2020 107
2021 146
2022 108
2023 128
2024 139
2025 169
2026 27
Frequently Asked Questions
What is the average revenue for Commercial and Industrial Machinery and Equipment Rental and Leasing?
$57.1B in total annual receipts across all Commercial and Industrial Machinery and Equipment Rental and Leasing businesses. Average per business: $1.4B.
How profitable is Commercial and Industrial Machinery and Equipment Rental and Leasing?
4.0% net profit margin, below the national median.
How many businesses are in Commercial and Industrial Machinery and Equipment Rental and Leasing?
17,084 business establishments. Together they employ 217,838 workers.
What is the average payroll per employee in Commercial and Industrial Machinery and Equipment Rental and Leasing?
$82,379/yr average annual pay per employee. Businesses average 12.8 employees per establishment.
Which states have the most Commercial and Industrial Machinery and Equipment Rental and Leasing employment?
Texas leads with 37,480 workers. California (28,047) and Louisiana (10,969) round out the top three.
How much SBA lending does Commercial and Industrial Machinery and Equipment Rental and Leasing receive?
Commercial and Industrial Machinery and Equipment Rental and Leasing businesses received 824 SBA loans totaling $644 million between FY2020 and FY2026. The average loan size was $782K. These loans supported 8,226 jobs at origination. Most lending (86%) 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: Commercial and Industrial Machinery and Equipment Rental and Leasing reports a higher net margin than 37% of the 126 IRS-tracked industries at the same NAICS detail level. Its Census employment total exceeds 53% 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 Commercial and Industrial Machinery and Equipment Rental and Leasing
- Net margin: 4.0% vs sector. Browse Real Estate and Rental and Leasing
- 17,084 establishments, 217,838 workers. Payroll benchmarks
- 824 SBA loans on record. SBA lending rankings
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 5324 · 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.
Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.