What's the NAICS and SIC code for a bed and breakfast?

For a bed and breakfast, use NAICS 721191 (Bed-and-Breakfast Inns) in the US and SIC 55209 (Other holiday and other collective accommodation) in the UK.

United States, NAICS 2022

721191 Bed-and-Breakfast Inns

Bed-and-Breakfast Inns.

SBA small business limit: $9 million average annual receipts.

United Kingdom, SIC 2007

55209 Other holiday and other collective accommodation

Other holiday and collective accommodation, where ONS indexes bed and breakfast and guest houses.

Use this code when you register with Companies House or file your confirmation statement.

When a different code fits better

These are the codes most often confused with the main answer. Pick by the activity that earns most of your revenue.

CodeTitleUse it if
NAICS 721199All Other Traveler Accommodationyou let rooms or cottages without serving breakfast
NAICS 721110Hotels (except Casino Hotels) and Motelsyou run a hotel or motel
SIC 55100Hotels and similar accommodationyou run a hotel with a restaurant

Good to know

You can list more than one code. Companies House accepts up to four SIC codes, and SAM.gov lets you add several NAICS codes, with one marked as primary.

What the code affects

Related business types

Codes checked against the US Census 2022 NAICS index and the ONS UK SIC 2007 index. Information only; confirm with the agency you file with.