What's the NAICS and SIC code for a short-term rental or holiday let (airbnb host)?
For a short-term rental or holiday let (airbnb host), use NAICS 721199 (All Other Traveler Accommodation) in the US and SIC 55209 (Other holiday and other collective accommodation) in the UK.
United States, NAICS 2022
721199 All Other Traveler Accommodation
All Other Traveler Accommodation, which Census uses for guest houses and housekeeping cottages and cabins.
SBA small business limit: $9 million average annual receipts.
United Kingdom, SIC 2007
55209 Other holiday and other collective accommodation
ONS indexes self-catering apartment, cottage and flat letting for short stays under other holiday and collective accommodation.
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.
| Code | Title | Use it if |
|---|---|---|
| NAICS 721191 | Bed-and-Breakfast Inns | you run a bed-and-breakfast where you live and serve breakfast |
| NAICS 531110 | Lessors of Residential Buildings and Dwellings | tenants stay on ordinary leases rather than as short-stay guests |
| SIC 68209 | Other letting and operating of own or leased real estate | you let homes on longer tenancies rather than to holiday guests |
Good to know
The test is how guests use the property. Short stays with guests coming and going is accommodation; tenancies of months or years is letting real estate.
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
- SBA programs and federal contracts: your NAICS code sets the size limit you must stay under to count as small. Check your size.
- SAM.gov registration: contracting officers search by NAICS, so list every code you can deliver work under.
- Companies House: your SIC code appears on the public register and in your confirmation statement.
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.