The NAICS code for roofing contractors is 238160. This six-digit code, defined by the U.S. Census Bureau, covers establishments primarily engaged in roofing, including shake and shingle installation, sheet metal roofing, roof coating, and skylight installation. Its closest predecessor is SIC code 1761 (Roofing, Siding, and Sheet Metal Work). You use 238160 to register on SAM.gov, price commercial insurance, and classify a roofing business on tax and licensing paperwork.
What is the NAICS code for roofing?
The roofing NAICS code is 238160, “Roofing Contractors.” The Census Bureau places it inside industry group 2381 (Foundation, Structure, and Building Exterior Contractors), subsector 238 (Specialty Trade Contractors), and Sector 23 (Construction). It is the terminal, most specific code for a firm whose primary revenue comes from installing, repairing, or coating roofs.
The official Census definition reads: “This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights.” That last clause matters, because it pulls two activities people often assume are separate trades, roof coating and skylight installation, squarely under the roofing code.
| Level | Code | Name |
|---|---|---|
| Sector | 23 | Construction |
| Subsector | 238 | Specialty Trade Contractors |
| Industry Group | 2381 | Foundation, Structure, and Building Exterior Contractors |
| NAICS Industry | 238160 | Roofing Contractors |
What does NAICS 238160 include and exclude?
NAICS 238160 includes any establishment whose primary work is applying or repairing a roof system. That covers asphalt shingle, tile, metal panel, single-ply membrane, built-up, and modified bitumen roofing, plus roof spraying, painting, coating, and skylight installation. The test is the primary activity: a firm that mostly installs roofs sits in 238160 even if it does occasional siding on the side.
The exclusions trip up more contractors than the inclusions. The Census Bureau cross-references two adjacent trades directly on the 238160 record:
- Gutters, downspouts, fascia, and soffits are classified in 238170, Siding Contractors, not roofing, even though roofers commonly install them.
- Roof trusses and the sheathing attached to trusses are classified in 238130, Framing Contractors, because that is structural framing rather than the weatherproofing layer.
This boundary is why a full-service exterior company sometimes carries multiple codes: a primary NAICS for the majority of receipts and secondary codes for the rest. On SAM.gov you can list several NAICS codes, but you designate one primary.
| Activity | Correct NAICS code | Industry name |
|---|---|---|
| Shingle, tile, metal, membrane roof install | 238160 | Roofing Contractors |
| Roof coating, spraying, or painting | 238160 | Roofing Contractors |
| Skylight installation | 238160 | Roofing Contractors |
| Gutters, downspouts, fascia, soffits | 238170 | Siding Contractors |
| Roof trusses and sheathing on trusses | 238130 | Framing Contractors |
What is the SIC code for roofing?
The SIC code for roofing is 1761, “Roofing, Siding, and Sheet Metal Work.” SIC (Standard Industrial Classification) is the older system that NAICS replaced in 1997, but many insurers, credit bureaus, and legacy databases still key off SIC. NAICS 238160 maps directly to SIC 1761 in the official crosswalk.
The wording difference is meaningful. SIC 1761 bundles roofing, siding, and sheet metal into one category, while NAICS split siding out into its own code (238170). So a firm that is “1761” under SIC may resolve to either 238160 (roofing) or 238170 (siding) under NAICS depending on its primary activity. When a form asks for SIC, roofing contractors use 1761; when it asks for NAICS, they use 238160.
| System | Code | Title | Status |
|---|---|---|---|
| NAICS | 238160 | Roofing Contractors | Current standard |
| SIC | 1761 | Roofing, Siding, and Sheet Metal Work | Legacy, still used by insurers |
Why does the roofing business classification code matter?
The classification code matters because three separate systems, government contracting, business insurance, and licensing, use it to decide what your company is and how it is treated. Getting 238160 wrong can cost you set-aside eligibility, misprice your premium, or slow a license application. The code is administrative, but the consequences are financial.
Government contracts and SAM.gov
Federal agencies award roofing work under NAICS 238160, and your SAM.gov registration must list it to appear in searches and qualify for set-asides. The SBA small business size standard for 238160 is $19 million in average annual receipts, so a firm under that threshold can compete for small business, SDVOSB, WOSB, and 8(a) roofing set-asides. FEMA disaster-recovery and military base maintenance solicitations routinely specify 238160, so the wrong code can hide your bid from the contracting officer entirely.
Insurance rating
Carriers and underwriters use the classification code to gauge risk exposure and set premiums for general liability and workers’ compensation. Roofing is a high-hazard trade, and an incorrect NAICS or SIC can trigger rating errors or a coverage dispute if a claim reveals your real operations differ from the declared class. Note that workers’ comp uses a separate class code system: most roofing payroll falls under class code 5551, which carries some of the highest rates of any trade.
Licensing and registration
State and local licensing boards, tax authorities, and business registries categorize your company by NAICS. Roofing license applications, contractor registrations, and business tax filings often ask for the code, and a mismatch between your license class and your NAICS can surface in a compliance review. The code does not replace a state roofing license, it sits alongside it.
How do I find or verify my roofing NAICS code?
To confirm your code, search the official Census Bureau NAICS tool at census.gov/naics for “roofing” and it returns 238160 as the match. Then align every place the code appears so they agree.
- Search the Census NAICS lookup for “roofing” and confirm 238160 is your primary activity by receipts.
- Update your SAM.gov profile so 238160 is listed and, if roofing is your main line, set as primary.
- Check that your business tax filings and any state registration use 238160 (or SIC 1761 where SIC is requested).
- Confirm your insurance application classifies you as roofing, not general construction, to avoid a rating mismatch.
- Add secondary codes (238170, 238130) only if a real share of revenue comes from siding, gutters, or framing.
Roofing NAICS code: quick reference
- Roofing NAICS code: 238160 (Roofing Contractors)
- Roofing SIC code: 1761 (Roofing, Siding, and Sheet Metal Work)
- Sector: 23, Construction
- SBA size standard: $19 million average annual receipts
- Gutters and siding: 238170, not 238160
- Roof trusses and sheathing: 238130, not 238160
If you are setting up a company from scratch, the classification code is one line item among licensing, insurance, and entity choices. Our guide on how to start a roofing business walks through where 238160 fits in the first 90 days, and the broader Learn About Roofing hub covers the operational side once you are running jobs. For how codes intersect with state rules, see our 2026 State Roofing Code and Licensing Report. On the insurance side, the Roofing Workers’ Compensation Report explains why class code 5551 rates run high, and roofing project management covers keeping the classified work profitable once the paperwork is done.
Reviewed by The Roofing Brief Team. Last reviewed July 2026.