Real Estate and Rental and Leasing ·NAICS 5324

NAICS 5324 · IRS SOI 2013 (C corp) · Census CBP 2023

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.

5.1%
Net margin
218K
Workers employed
$82,379/yr
Avg payroll / employee
$644M
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 5324

Commercial and Industrial Machinery and Equipment Rental and Leasing runs a 5.1% pre-tax net margin - below the national median - across 17K establishments employing 218K workers.

5.1%
Pre-tax net margin (IRS SOI)
218K
Workers employed (Census CBP)
$82,379/yr
Avg payroll / employee
$644M
SBA lending, FY20–26

Use Commercial and Industrial Machinery and Equipment Rental and Leasing's NAICS benchmark as a comparison point, not a forecast for one business.

Commercial and Industrial Machinery and Equipment Rental and Leasing is reported here with financial measures from IRS Statistics of Income and workforce measures from Census County Business Patterns. The page keeps those source systems distinct, shows unavailable fields rather than estimating them, and links the underlying industry context so readers can compare the same NAICS activity before interpreting a margin or payroll figure.

Source: IRS SOI 2013 (C corporation headline) and Census County Business Patterns 2023

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 5.1% net margin (below the national median), $52.6B in aggregate receipts across 22,530 returns, averaging $2.3B 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.

Commercial and Industrial Machinery and Equipment Rental and Leasing sits in the 53rd percentile for employment and the 51st percentile for net margin among 4-digit NAICS industries with reported data.

Profit Margin

5.1%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$52.6B

Annual revenue (IRS SOI)

Net Income

$2.7B

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.

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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 17.1%
Cross-industry median (5%)

p25/median/p75 = 3%/5%/7%

Business Structure Breakdown

Per-entity IRS SOI tables at their own vintages, shares only when every row shares one year (never mix 2013/2017/2022 populations).

C Corporation SOI 2013
22,530 returns

Margin: 5.1% · Receipts: $52.6B

Sole Proprietorship SOI 2022
17,273 returns

Margin: -9.2% · Receipts: $4.5B

Financial Detail

Total Tax Returns Filed
22,530
Avg Receipts per Business
$2.3B
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 FY2020–2026

SBA 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

View SBA lending rankings →

Frequently Asked Questions

What is the average revenue for Commercial and Industrial Machinery and Equipment Rental and Leasing?
$52.6B in total annual receipts across all Commercial and Industrial Machinery and Equipment Rental and Leasing businesses. Average per business: $2.3B.
How profitable is Commercial and Industrial Machinery and Equipment Rental and Leasing?
5.1% 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.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Commercial and Industrial Machinery and Equipment Rental and Leasing, both at NAICS level 4 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Commercial and Industrial Machinery and Equipment Rental and Leasing ranks #121 of 259 U.S. industries at the 4-digit NAICS level by total employment. According to IRS SOI 2013 IRS Statistics of Income, its reported pre-tax net margin ranks #62 of 126 at that same detail level.

Read with this industry: Understanding profit margins by industry · Real Estate and Rental and Leasing · 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 · CBP 2023 · IRS SOI 2013

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.