NAICS 238340 Quarterly Industry Report
Tile and Terrazzo Contractors
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 238340Sector: Construction (23)Updated: Q1 2026
About This Report
This industry profile for Tile and Terrazzo Contractors (NAICS 238340) draws on data from the U.S. Census Bureau[5], Bureau of Labor Statistics[6], and SBA size standards database[7]. Published by Fair Market Value and updated quarterly, it provides valuation professionals, tile trade analysts, and specialty construction investors with current market data. All quantitative claims are sourced to publicly verifiable databases.
Industry Snapshot
Key metrics for the tile and terrazzo contractors industry.
Industry Definition & Overview
Tile and Terrazzo Contractors (NAICS 238340) encompasses establishments primarily engaged in setting and installing ceramic tile, stone (interior only), and mosaic, and mixing marble particles and cement to make terrazzo at the job site per the U.S. Census Bureau[4]. Work performed includes new construction, additions, alterations, maintenance, and repairs. Activities include ceramic and porcelain floor and wall tile installation, natural stone countertop and wall setting, mosaic tile work, terrazzo floor pouring and finishing, glass tile installation, and thin-set and mud-set tile application methods.
Roughly 10,476 firms employ 58,366 workers with $3.1 billion in annual payroll per Census Bureau[5] economic survey data. Average hourly wages reach $34.23 per Bureau of Labor Statistics[6] data. Residential bathroom and kitchen tile work generates the highest volume of projects, while commercial tile installations in hospitals, airports, and retail facilities produce larger contract values. Terrazzo flooring specialists serve institutional and commercial markets where poured-in-place or precast terrazzo provides durable, decorative floor systems. National Tile Contractors Association (NTCA) founded in 1947 and Tile Council of North America (TCNA) representing 95% of North American tile manufacturers provide industry standards and resources.
Per the SBA Table of Size Standards[7], the size standard is $19 million in average annual receipts. TCNA Handbook for Ceramic, Glass, and Stone Tile Installation establishes the primary installation methods and material standards referenced by architects and building codes. ANSI standards (A108, A118, A136 series) govern tile installation methods, materials, and specifications. OSHA[8] construction safety standards under 29 CFR 1926 apply to tile and terrazzo work, with respirable crystalline silica dust from cutting tile and stone subject to specific permissible exposure limits. Wet saw cutting and dust collection systems address silica exposure in tile installation.
What's Included in This Industry
- Ceramic and porcelain floor tile installation
- Wall tile and backsplash installation
- Natural stone countertop and wall setting
- Terrazzo floor pouring, grinding, and polishing
- Mosaic and glass tile installation
- Shower pan and waterproofing membrane installation
- Thin-set and mud-set tile application
- Grout application and sealing
- Stone and tile repair and restoration
- Precast terrazzo product installation
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Sector | Construction | 23 |
| Subsector | Specialty Trade Contractors | 238 |
| Industry Group | Building Finishing Contractors | 2383 |
| NAICS Industry | Tile and Terrazzo Contractors | 23834 |
| National Industry | Tile and Terrazzo Contractors | 238340 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 238330 | Flooring Contractors | Flooring Contractors install carpet, vinyl, and hardwood flooring that competes with ceramic tile for floor covering projects, with material selection between tile and resilient or wood flooring driven by room function, moisture exposure, design preference, and project budget considerations |
| 238140 | Masonry Contractors | Masonry Contractors install exterior stone, brick, and block that shares material expertise with interior stone and tile setting, with both trades working with mortar-based installation methods and natural stone products though classified separately based on interior versus exterior application |
| 238220 | Plumbing, Heating, and Air-Conditioning Contractors | Plumbing, Heating, and Air-Conditioning Contractors coordinate with tile contractors on bathroom and kitchen projects, with plumbing fixture rough-in locations, shower drain positions, and water supply connections requiring precise coordination before tile substrate preparation and installation begins |
| 238310 | Drywall and Insulation Contractors | Drywall and Insulation Contractors install the wall substrates that tile contractors set tile over, with moisture-resistant cement board, glass mat gypsum, and waterproof membrane systems providing the tile backing surfaces required in wet areas including showers, tub surrounds, and commercial kitchen walls |
| 238350 | Finish Carpentry Contractors | Finish Carpentry Contractors install wood trim, cabinets, and millwork that interfaces with tile installations at countertop edges, cabinet bases, and door casings, with tile-to-wood transitions requiring careful detailing to produce clean finished joints between the two materials |
| 236220 | Commercial and Institutional Building Construction | Commercial and Institutional Building Construction manages projects where tile and terrazzo contractors perform floor and wall finish work, with commercial tile scope spanning restrooms, corridors, lobbies, and food service areas on hospital, school, and office building projects |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 16.5% | 1,767 |
| 2 | Florida | 16.1% | 1,715 |
| 3 | New York | 6.6% | 702 |
| 4 | Washington | 5.1% | 545 |
| 5 | Texas | 4.1% | 436 |
| 6 | New Jersey | 3.0% | 315 |
| 7 | Colorado | 2.9% | 309 |
| 8 | North Carolina | 2.8% | 301 |
| 9 | Utah | 2.6% | 275 |
| 10 | Illinois | 2.5% | 271 |
% Of Establishments
0%
17%
Source: County Business Patterns, U.S. Census Bureau[2]
SBA Lending Summary
75
Total SBA Loans
$27.7M
Total Loan Volume
$370K
Average Loan Size
9 yrs
Average Loan Term
10.96%
Average Interest Rate
689
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[3]
Key Insight: Per the SBA Table of Size Standards[7], Tile and Terrazzo Contractors (NAICS 238340) has a size standard of $19 million in average annual receipts for federal contracting purposes. SBA lending programs[9] support equipment purchases, wet saw and grinding tools, and working capital for qualifying tile and terrazzo installation firms. Eligible businesses can access SBA 7(a) loans[10] for working capital, equipment, and acquisition financing, while 504 loans[11] support major fixed-asset purchases including real estate and heavy machinery.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | First Internet Bank of Indiana | 5 | $8.1M | $1.6M |
| 2 | Live Oak Banking Company | 2 | $5.0M | $2.5M |
| 3 | The Huntington National Bank | 8 | $3.5M | $443K |
| 4 | First National Bank of Pennsylvania | 2 | $2.6M | $1.3M |
| 5 | JPMorgan Chase Bank, National Association | 4 | $1.4M | $363K |
Frequently Asked Questions
Common questions about this industry.
What is the NAICS code for tile contractors?
NAICS 238340 covers tile and terrazzo contractors performing ceramic, porcelain, stone, mosaic, and terrazzo installation per the U.S. Census Bureau[4], including both floor and wall tile applications.
What is the SBA size standard for tile contractors?
The SBA size standard[7] is $19 million in average annual receipts, determining eligibility for federal small business contracting programs and SBA lending products.
How large is the tile contracting industry?
Roughly 10,476 firms employ 58,366 workers with $3.1 billion in annual payroll per Census Bureau[5] economic survey data, with residential bathroom and kitchen tile generating the highest project volume and commercial installations providing larger contract values.
What standards govern tile installation?
TCNA (Tile Council of North America) Handbook for Ceramic, Glass, and Stone Tile Installation establishes primary methods, with ANSI A108, A118, and A136 series standards governing installation techniques, materials, and specifications referenced by architects and building code officials.
What is terrazzo flooring?
Terrazzo is a poured-in-place or precast floor system made by mixing marble, granite, glass, or other aggregate chips with cement or epoxy binder per industry installation methods, with the finished surface ground and polished to produce a durable decorative floor used in airports, hospitals, and institutional buildings.
What safety hazards exist in tile work?
OSHA[8] respirable crystalline silica standards apply to cutting and grinding tile and stone under 29 CFR 1926, with wet saw cutting, dust collection equipment, and respiratory protection required to control silica dust exposure during tile fabrication and installation operations.
What is the difference between thin-set and mud-set tile?
Thin-set installation uses a thin layer of modified or unmodified mortar to bond tile to substrate per ANSI A108 methods, while mud-set (thick-bed) installation uses a mortar bed of 3/4 to 1-1/4 inches thick that allows custom slope creation and substrate leveling for shower floors, countertops, and other applications.
What industry association represents tile contractors?
NTCA (National Tile Contractors Association) founded in 1947 represents tile installation professionals, with TCNA (Tile Council of North America) representing 95% of North American tile manufacturers and publishing the installation handbook used as the primary reference standard for the tile industry.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Census Bureau, Economic Census census.gov
- [2]U.S. Census Bureau, County Business Patterns census.gov
- [3]U.S. Small Business Administration, SBA 7(a) Loan Program Data data.sba.gov
- [4]U.S. Census Bureau census.gov
- [5]Census Bureau data.census.gov
- [6]Bureau of Labor Statistics bls.gov
- [7]SBA Table of Size Standards sba.gov
- [8]OSHA osha.gov
- [9]SBA lending programs sba.gov
- [10]SBA 7(a) loans sba.gov
- [11]504 loans sba.gov
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