2022 NAICS national industry in sector 23 Construction

238160 Roofing Contractors

NAICS 238160 is the US industry code for roofing contractors. It covers establishments primarily engaged in roofing.

Code
238160 (2022 NAICS)
Title
Roofing Contractors
Part of
Foundation, Structure, and Building Exterior Contractors
SBA small business limit
Average annual receipts up to $19 million
Closest UK SIC
43910, 43991, 43999 (details)

Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.

Official definition

This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, alterations, maintenance, and repairs.

Examples Census gives

Source: US Census Bureau, 2022 NAICS descriptions.

When to use a different code

Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:

Source: US Census Bureau, 2022 NAICS cross-references.

Businesses that use this code

Activities listed under 238160

The Census index assigns these 17 activities to this code. If your business matches one, this is your code.

Source: US Census Bureau, 2022 NAICS index file.

SBA size standard for 238160

To count as a small business for SBA loans and federal contracts under NAICS 238160, your business (including affiliates) must not exceed $19 million in average annual receipts. Check your business.

Source: SBA table of size standards, effective March 17, 2023.

Closest UK SIC 2007 codes

There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 4390), so treat them as a starting point and check the definition.

Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.

Similar codes to compare

Data last changed November 14, 2026. How this page is built.