Accommodation and Food Services ·NAICS 721191

NAICS 721191 · IRS SOI 2023 · Census CBP

Bed-and-Breakfast Inns - Industry Benchmarks

$29,854/yr average annual pay, with 417 SBA loans on record for NAICS 721191.

6.7%
Accommodation and Food Services sector margin
12K
Workers employed
$29,854/yr
Avg payroll / employee
$388M
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 721191

California leads Bed-and-Breakfast Inns activity nationally. IRS SOI doesn't publish margin data at this NAICS level, but the broader Accommodation and Food Services sector runs a 6.7% net margin.

6.7%
Accommodation and Food Services sector margin (IRS SOI)
12K
Workers employed (Census CBP)
$29,854/yr
Avg payroll / employee
$388M
SBA lending, FY20–26

Benchmarking Insights for Bed-and-Breakfast Inns

Bed-and-Breakfast Inns sits inside Accommodation and Food Services, a sector that runs a 6.7% net margin overall.

2,304 establishments employ 11,933 workers (5.2/location) at $29,854/yr average annual pay. California leads employment, followed by Pennsylvania and Vermont.

Employment

11,933

Total employees (Census CBP)

Avg Payroll / Employee

$29,854/yr

Annual compensation

Establishments

2,304

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment decreased by 208; establishment count decreased by 160. 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)
$356.2M
Avg Employees per Establishment
5.2

Top States by Employment

State Employment
California 1,069
Pennsylvania 783
Vermont 740
Virginia 613
New York 595
Florida 529
Georgia 377
North Carolina 337
Connecticut 288
Michigan 267

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

417

Total Loan Volume

$388M

Avg Loan Size

$930K

Jobs Supported

2,547

Program Breakdown

7(a) 236 (57%)
504 181 (43%)

Top SBA Lender

Granite State Economic Develop

57 loans in this industry

New Business Share

50.6% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
76
2021
93
2022
87
2023
63
2024
42
2025
51
2026
5

Frequently Asked Questions

How profitable is Bed-and-Breakfast Inns?
IRS SOI doesn't publish margin data at the NAICS 721191 level. California leads this industry nationally. The broader Accommodation and Food Services sector runs a 6.7% net margin (IRS SOI 2023).
How many businesses are in Bed-and-Breakfast Inns?
2,304 business establishments. Together they employ 11,933 workers.
What is the average payroll per employee in Bed-and-Breakfast Inns?
$29,854/yr average annual pay per employee. Businesses average 5.2 employees per establishment.
Which states have the most Bed-and-Breakfast Inns employment?
California leads with 1,069 workers. Pennsylvania (783) and Vermont (740) round out the top three.
How much SBA lending does Bed-and-Breakfast Inns receive?
Bed-and-Breakfast Inns businesses received 417 SBA loans totaling $388 million between FY2020 and FY2026. The average loan size was $930K. These loans supported 2,547 jobs at origination. Most lending (57%) 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 19% of that same 801-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 Bed-and-Breakfast Inns

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 721191 · 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.