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NAICS Code for Gym

Compiled & reviewed by the EntityCodes Editorial Team (Tech Labs FZ LLC) · Data verified: 2026-06-28

The official U.S. Census 2022 NAICS classification representing Gym is primary NAICS code 713940 (Fitness and Recreational Sports Centers).

NAICS Classification Details

NAICS Code	713940
Official Title	Fitness and Recreational Sports Centers
Primary SIC Equivalent	7991 - Physical Fitness Facilities
SBA Size Standard	$17.50 Million (Basis: Receipts)
Census Definition	This industry comprises establishments primarily engaged in operating fitness and recreational sports facilities featuring exercise and other active physical fitness conditioning or recreational sports activities, such as swimming, skating, or racquet sports.

Disclaimer: Informational only — not legal, tax, or financial advice. SBA size standards and classification data can change. Always verify with official SBA and Census Bureau publications before relying on this information. Read our full Legal Disclaimer.

Understanding the Gym Classification

Businesses operating in the Gym sector are primarily engaged in operating physical fitness facilities, weights rooms, and training spaces. This industry classification encompasses establishments offering specialized services to corporate clients, small businesses, and individuals. Under the U.S. Census Bureau guidelines, these activities are categorized based on their production processes and service delivery models.

A company's primary NAICS code is determined by where it generates the largest share of its annual receipts. Secondary activities can be mapped to alternate codes to provide a complete profile for credit agencies and compliance registries.

Why This Classification Code Matters

Industrial codes are not merely administrative labels; they dictate how your company is treated by regulatory bodies:

IRS Principal Business Activity (PBA) Reporting: The IRS requires listing your classification code on Schedule C (Form 1040), Form 1065 (Partnerships), or Form 1120 (Corporations) to audit business deductions and monitor economic sectors.
SBA Small Business Eligibility: The SBA uses NAICS size standards to determine whether your business qualifies as a small business entity for federal set-aside contracts and government-backed loans.
SAM.gov System for Award Management: When registering as a federal contractor, you must declare your primary NAICS code to align with procurement solicitations.

How to Register and Use Your Classification Code

Identify Your Primary Activity: Audit your revenue streams. Your primary NAICS code must represent the activity generating the highest percentage of your company's receipts.
Update Your Entity Registrations: Ensure your code is updated in state filings, corporate credit bureaus (like Dun & Bradstreet), and the federal SAM.gov database.
Report on Tax Filings: Enter the six-digit code on the appropriate line of your federal income tax return.

Bidirectional Concordance Crosswalk

To convert your classification between modern and historical databases, use the direct crosswalk link. The primary Standard Industrial Classification (SIC) equivalent is 7991 (Physical Fitness Facilities). For a full concordance map, view the NAICS 713940 to SIC 7991 Crosswalk.

Alternate and Sub-Industry Mappings

Depending on specific business functions, your organization may also fall under these alternate classifications:

No alternate NAICS codes mapped.

Related Compliance Directories

Compliance Registry Home → 2022 NAICS Directory → 1987 SIC Directory → Industry Mappings Directory → SIC-to-NAICS Crosswalk → Sector 71 Hub → SIC Group Major Group 79: Amusement and Recreation Services Directory → NAICS 713940 Profile Page → SIC 7991 Profile Page → Data Provenance Methodology →

Frequently Asked Questions (FAQ)

What is the primary NAICS code for Gym?

The official NAICS code representing Gym is 713940. The standard industry title is 'Fitness and Recreational Sports Centers' under the 2022 Census classifications.

What is the equivalent SIC code for Gym?

The primary Standard Industrial Classification (SIC) code equivalent for Gym is 7991, officially titled 'Physical Fitness Facilities' in the 1987 OSHA manual standard.

Are SBA size standards applicable to NAICS code 713940?

Yes, companies operating under NAICS code 713940 are evaluated under SBA size standards to determine small business status. The active standard is $17.50 Million (Basis: Receipts).

What IRS Principal Business Activity (PBA) code matches Gym?

The IRS requires declaring a Principal Business Activity code on Schedule C (Form 1040), Form 1065, or Form 1120. For Gym, you should declare 713940 (or the IRS PBA equivalent) derived from NAICS.

Where do I use the NAICS code 713940 in business administration?

This code is mandatory for government contractor entity registration on SAM.gov, federal grant applications, SBA small business loan certification, and private commercial insurance policies.

Can my Gym business list secondary classification codes?

Yes. While you must register one primary NAICS code representing the activity generating the majority of your company's revenue, you can list secondary NAICS and SIC codes on SAM.gov.

What is the difference between NAICS and SIC codes for Gym?

NAICS (2022) is organized by production processes and is used by all modern federal agencies. SIC (1987) is an older system organized by end products and is still used in historical databases.

How do I verify that my Gym company code is correct?

You can verify your classification by auditing your primary source of revenue and checking it against the definitions in the U.S. Census Bureau 2022 NAICS Manual.