# Which NAICS code sets your SBA size standard?

**Short answer:** Your primary industry sets it. SBA looks at how receipts, employees and costs split across your industries in the most recently completed fiscal year (13 CFR § 121.107). Form 1919 says your NAICS code must match your IRS tax filings, if applicable.

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Last checked: 2026-11-08

Your primary industry sets the size standard, and 13 CFR § 121.107 says how SBA finds it. SBA looks at the distribution of receipts, employees and costs of doing business among your industries. It uses the most recently completed fiscal year. It may also weigh patents, contract awards and assets.

## What goes on the application

Form 1919 asks for a 6-digit primary NAICS code. Its instructions say the code must match the business activity code on your IRS income tax filings, if applicable. If the two differ, raise it with your lender before you sign.

## Why one code can matter

Close codes can carry different limits. Full-service restaurants (722511) are capped at $11.5 million in receipts. Limited-service restaurants (722513) are capped at $13.5 million (13 CFR § 121.201).

## When affiliates are involved

Your business alone must fit the standard for its own primary industry. The combined group must fit the standard for your primary industry or the group's, whichever is higher (13 CFR § 121.301(a)).

## When real estate sits in a separate company

If an Eligible Passive Company and its Operating Company are affiliated, use the Operating Company's NAICS code. With several unaffiliated Operating Companies, use the code of the one with the most revenue. Each must still be small under its own code (SOP 50 10 8.1, Sec. A, Ch. 2, Para. A).

## Sources

- [13 CFR § 121.107](https://www.ecfr.gov/current/title-13/section-121.107)
- [SBA Form 1919 (02/2025)](https://legacy.sba.gov/document/sba-form-1919-borrower-information-form)
- [13 CFR § 121.201](https://www.ecfr.gov/current/title-13/section-121.201)
- [13 CFR § 121.301(a)](https://www.ecfr.gov/current/title-13/section-121.301)
- [SOP 50 10 8.1, Sec. A, Ch. 2, Para. A.3 (about p. 44)](https://legacy.sba.gov/sites/default/files/2026-10/SOP%2050%2010%208.1%20Technical%20Policy%20Updates%20effective%20%2010.1.2026.docx)