238160

Roofing Contractors

Construction › Specialty Trade Contractors › Foundation, Structure, and Building Exterior Contractors

SBA Size Standard

$19M average annual receipts

Revenue-Based Verify at SBA.gov →

NAICS Code Hierarchy

23

Sector

Construction

238

Subsector

Specialty Trade Contractors

2381

Industry Group

Foundation, Structure, and Building Exterior Contractors

238160

National Industry (This Code)

Roofing Contractors

Official NAICS Description

Source: U.S. Census Bureau 2022 NAICS

📘 Source: U.S. Census Bureau — 2022 NAICS Manual
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. Illustrative Examples: Painting, spraying, or coating, roof Sheet metal roofing installation Shake and shingle, roof, installation Skylight installation

✓ Small Business Eligibility at a Glance

Based on SBA Table of Small Business Size Standards (2024)

Size Standard

$19M average annual receipts

Measurement Period

3-year average

Standard Type

Revenue-Based

Applies To

All contracts under NAICS 238160

Set-Aside Programs

8(a), WOSB, HUBZone, SDVOSB

Certification Required

No (self-certify in SAM.gov)

Size standards are set by the SBA and reviewed periodically. Always verify at SBA.gov before bidding.

Cross-References

The following activities are classified elsewhere in the NAICS system:

Installing roof trusses and sheathing attached to trusses--are classified in Industry 238130, Framing Contractors;
Installing downspouts, gutters, fascia, and soffits--are classified in Industry 238170, Siding Contractors; and
Installing solar panels--are classified in Industry 238210, Electrical Contractors and Other Wiring Installation Contractors.

How to Use NAICS 238160 in SAM.gov

NAICS code 238160Roofing Contractors — is used in SAM.gov to identify businesses whose primary activity falls within this classification. When you add this code to your SAM.gov entity registration, contracting officers searching for vendors in the Foundation, Structure, and Building Exterior Contractors space will be able to find your business.

If this code represents your primary business activity, designate it as your primary NAICS code. Your primary NAICS code determines your size standard for any contract solicited under this code. With a size standard of $19M average annual receipts, your business must be at or below this threshold to qualify as a small business for set-aside contracts under NAICS 238160.

Log in Entity Registration Goods & Services Add NAICS Code Enter 238160 Save

Frequently Asked Questions

What is NAICS code 238160?

NAICS code 238160 is 'Roofing Contractors', classified under the Construction sector (NAICS 23). 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 wo

What is the SBA small business size standard for NAICS code 238160?

The SBA defines a small business under NAICS code 238160 (Roofing Contractors) as one with $19M average annual receipts. This size standard determines eligibility for small business set-aside contracts, 8(a), HUBZone, WOSB, and SDVOSB programs in SAM.gov.

How do I register NAICS code 238160 in SAM.gov?

To register NAICS code 238160 in SAM.gov: (1) Log in at sam.gov, (2) Navigate to your Entity Registration, (3) Go to the Assertions section, (4) Add 238160 (Roofing Contractors) to your NAICS code list. You may designate one code as your Primary NAICS code.

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Related NAICS Codes

Other codes in Foundation, Structure, and Building Exterior Contractors

Related PSC Codes

PSC codes commonly used with this NAICS sector

Source: GSA PSC Manual April 2025

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