National rankings · IRS SOI + Census CBP 2023

Average Profit Margin by Industry

The top 25 U.S. industries by pre-tax net margin, drawn straight from IRS Statistics of Income and Census County Business Patterns. Switch the metric below.

68.7%
#1: Funds, Trusts, and O…
25
Industries ranked

Average profit margin by industry varies widely, so a useful comparison starts with the specific NAICS industry rather than a generic small-business average.

This ranking shows the 25 U.S. industries with the highest pre-tax net margin, calculated as net income divided by total receipts in IRS Statistics of Income data. Open an industry page for the benchmark and its source context, or use the percentile tool to compare a business margin.

Source: IRS Statistics of Income 2023 (C corporation net income ÷ total receipts)

The ranking in one line · Average Profit Margin by Industry

Funds, Trusts, and Other Financial Vehicles leads U.S. industries by pre-tax net margin at 68.7%, ahead of Real Estate (21.7%).

68.7%
#1 Funds, Trusts, and Oth…
21.7%
#2 Real Estate
19.4%
#3 Lessors of Nonfinancia…
18.7%
#4 Credit Intermediation …
How this ranking compares: Even the #25 industry on this list, Performing Arts, Spectator Sports, and Related Industries at 5.8%, beats 67% of the 75 industries we track at this NAICS detail level. Calculated by ranking the #25 cutoff value against every other industry at the same NAICS digit-level, so you can see how selective this top-25 list really is.

Net income ÷ total receipts · IRS Statistics of Income

# Industry Profit Margin
1 Funds, Trusts, and Other Financial Vehicles

NAICS 525 · Finance and Insurance

2 Real Estate

NAICS 531 · Real Estate and Rental and Leasing

3 Lessors of Nonfinancial Intangible Assets (except Copyrighted Works)

NAICS 533 · Real Estate and Rental and Leasing

4 Credit Intermediation and Related Activities

NAICS 522 · Finance and Insurance

5 Wholesale Electronic Markets and Agents and Brokers

NAICS 425 · Wholesale Trade

6 Beverage and Tobacco Product Manufacturing

NAICS 312 · Manufacturing

7 Securities, Commodity Contracts, and Other Financial Investments and Related Activities

NAICS 523 · Finance and Insurance

8 Broadcasting (except Internet)

NAICS 515 · Information

9 Pipeline Transportation

NAICS 486 · Transportation and Warehousing

10 Computer and Electronic Product Manufacturing

NAICS 334 · Manufacturing

11 Chemical Manufacturing

NAICS 325 · Manufacturing

12 Publishing Industries (except Internet)

NAICS 511 · Information

13 Motion Picture and Sound Recording Industries

NAICS 512 · Information

14 Electrical Equipment, Appliance, and Component Manufacturing

NAICS 335 · Manufacturing

15 Machinery Manufacturing

NAICS 333 · Manufacturing

16 Support Activities for Mining

NAICS 213 · Mining, Quarrying, and Oil and Gas Extraction

17 Telecommunications

NAICS 517 · Information

18 Other Information Services

NAICS 519 · Information

19 Paper Manufacturing

NAICS 322 · Manufacturing

20 Miscellaneous Manufacturing

NAICS 339 · Manufacturing

21 Ambulatory Health Care Services

NAICS 621 · Health Care and Social Assistance

22 Accommodation

NAICS 721 · Accommodation and Food Services

23 Fabricated Metal Product Manufacturing

NAICS 332 · Manufacturing

24 Building Material and Garden Equipment and Supplies Dealers

NAICS 444 · Retail Trade

25 Performing Arts, Spectator Sports, and Related Industries

NAICS 711 · Arts, Entertainment, and Recreation

Sources: IRS Statistics of Income (SOI) · Census Bureau County Business Patterns 2023 · SBA lending data →

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