NAICS 238160: Government Contracts for Roofers

NAICS 238160 is the federal classification for roofing contractors. The SBA small business size standard is $19 million in average annual receipts, so nearly every independent roofer qualifies for set-aside contracts. Register the code in SAM.gov, then bid federal, state, and school district reroofing work under it.

NAICS 238160: How Roofing Contractors Win Government Contracts in 2026

NAICS 238160 is the federal classification for roofing contractors. With a $19 million SBA size standard, nearly every independent roofer qualifies as a small business for set-aside contracts. Here is what the code covers, how to register it, and where 238160 work actually posts.

NAICS 238160 is the federal classification for roofing contractors. The SBA small business size standard is $19 million in average annual receipts, so nearly every independent roofer qualifies for set-aside contracts. Register the code in SAM.gov, then bid federal, state, and school district reroofing work under it.

This AIGovBid guide covers trades & construction for small business government contractors and explains the next steps contractors should take.

Frequently asked questions

What is NAICS code 238160?

NAICS 238160 is the North American Industry Classification System code for Roofing Contractors. It covers roof construction, re-roofing, roof repair, and the application of roofing coatings and waterproofing treatments, including work performed by contractors who supply both materials and labor or labor only.

What is the SBA size standard for NAICS 238160?

The SBA small business size standard for NAICS 238160 is $19 million in average annual receipts over the preceding five fiscal years, per the SBA small business size standards table. A roofing contractor at or below that revenue level qualifies as a small business for federal contracting and can compete for small business set-aside contracts.

What is the difference between NAICS 238160 and 238220?

NAICS 238160 covers roofing contractors, while NAICS 238220 covers plumbing, heating, and air-conditioning contractors. Both carry a $19 million SBA size standard. Companies that self-perform both trades can list both codes in their SAM.gov profile and bid solicitations issued under either code.

Can a roofing contractor have more than one NAICS code?

Yes. SAM.gov requires one primary NAICS code but allows unlimited secondary codes. Roofing contractors commonly pair 238160 with codes like 236220 for commercial building construction or 238170 for siding, as long as you actually perform that work and meet each code's size standard.

How do I find government contracts under NAICS 238160?

Search SAM.gov by NAICS code 238160 for federal opportunities, register on your state procurement portal for state work, and register as a vendor with local school districts and municipalities, which award many reroofing and repair jobs on informal quotes below formal bid thresholds without ever posting them publicly.

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