{"attribution":{"name":"InterObservers Employer Desk","url":"https://interobservers.com/desk/"},"license":{"name":"CC BY 4.0","url":"https://creativecommons.org/licenses/by/4.0/","applies_to":"The compilation: selection, structure, summaries and field names, by InterObservers Employer Desk.","official_sources":"Quoted statutes and agency text are reproduced verbatim from official government sources and remain the works of those governments. U.S. federal government works are in the public domain; state and local government material is quoted for reference with a link to the source.","attribution_required":"Credit \"InterObservers Employer Desk\" with a link to https://interobservers.com/desk/."},"disclaimer":"General information, not legal advice. Laws change; check the official source linked.","generated_at":"2026-10-14T04:38:37Z","api_version":"1.0.0","name":"Profit margin and cost structure by industry (IRS Statistics of Income)","page_url":"https://interobservers.com/desk/data/profit-margin-by-industry/","pages":["https://interobservers.com/desk/data/profit-margin-by-industry/","https://interobservers.com/break-even-point-calculator/","https://interobservers.com/profit-margin-calculator/"],"api_url":"https://interobservers.com/api/v1/money/margins.json","source_url":"https://www.irs.gov/statistics/soi-tax-stats-nonfarm-sole-proprietorship-statistics","source_urls":["https://www.irs.gov/statistics/soi-tax-stats-nonfarm-sole-proprietorship-statistics","https://www.irs.gov/pub/irs-soi/23sp01br.xls","https://www.irs.gov/pub/irs-soi/23sp02is.xls","https://www.irs.gov/statistics/soi-tax-stats-corporation-complete-report","https://www.irs.gov/pub/irs-soi/22co61ccr.xlsx","https://www.irs.gov/statistics/soi-tax-stats-partnership-statistics-by-sector-or-industry","https://www.irs.gov/pub/irs-soi/23pa01.xlsx"],"verified_at":"2026-09-28","retrieved_on":"2026-09-28","money_disclaimer":"General information, not financial or tax advice. Figures are official aggregates for an industry or area, not a forecast for any one business.","period":{"sole_prop":"Tax year 2023","s_corp":"Tax year 2022","partnership":"Tax year 2023"},"release":["SOURCE: IRS, Statistics of Income Division, Sole Proprietorship Returns 2023, March 2026","Source: IRS, Statistics of Income Division, 2022 Publication 16, September 2025.","Source: IRS, Statistics of Income Division, Partnerships, April 2025."],"tables":["Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors, Tax Year 2023","Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2023","RETURNS OF ACTIVE CORPORATIONS, FORM 1120-S Table 6.1. Balance Sheet and Income Statement Items, by Major Industry, Tax Year 2022","Table 1. All Partnerships: Total Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net Income (Loss) minus Deductions, by Industrial Group, Tax Year 2023"],"units":"Money amounts in thousands of dollars, as printed (\"money amounts are in thousands of dollars\"); returns, partnerships and partners are counts. Ratios are unitless fractions.","source_license":{"summary":"Public domain: IRS SOI tables are works of the U.S. Government (17 U.S.C. 105). No license statement was found on irs.gov itself; cite \"IRS, Statistics of Income Division\" with the table SOURCE line.","quote":"Copyright protection under this title is not available for any work of the United States Government","url":"https://www.copyright.gov/title17/92chap1.html"},"note":"Amounts are IRS SOI totals for each industry, in thousands of dollars, as printed. Every ratio is computed by InterObservers from IRS SOI totals with the formula shown; it is an industry aggregate (total over total), not a typical or median business. A null value with suppressed true (ratios) or a flag (amounts) is a cell the IRS did not print or deleted to avoid disclosure; it is never estimated. naics is given only where the IRS industry label matches a Census 2022 NAICS title exactly (assigned by InterObservers; the IRS prints no codes); otherwise it is null. Sole proprietors have no salary line for the owner, so their net income includes the owner's pay and is not comparable with corporate margins.","flags_legend":{"*":"Estimate should be used with caution because of the small number of sample returns on which it is based (value kept).","**":"Data combined to prevent disclosure of taxpayer information (printed number kept; a cell printed \"**\" with no number is null).","d":"Deleted / not shown to avoid disclosure; included in totals (null).","text":"Cell printed as text with no number (null; see printed)."},"caveats":[{"topic":"sole_prop_owner_pay","text":"Salaries paid to owners are neither deducted as wages paid on Schedule C nor included as wages received on Form 1040, U.S. Individual Income Tax Return.","source":"IRS SOI Bulletin, \"Sole Proprietorship Returns, Tax Year 2022\" (latest article published; the TY2023 article is not on the landing page yet), footnote 4","source_url":"https://www.irs.gov/pub/irs-soi/soi-a-insp-id2502.pdf"},{"topic":"sole_prop_sampling","text":"Since the data presented in this article are estimates based on a sample of returns filed, they are subject to sampling error.","source":"IRS SOI Bulletin, \"Sole Proprietorship Returns, Tax Year 2022\", data sources and limitations","source_url":"https://www.irs.gov/pub/irs-soi/soi-a-insp-id2502.pdf"},{"topic":"s_corp_officer_pay","text":"Salaries, wages, stock bonuses, bonds, and other forms of compensation were included in this deduction item if they were identified as having been paid to officers for personal services rendered.","source":"IRS Publication 16 (Rev. 9-2025), Corporation Income Tax Returns Complete Report 2022, Explanation of Terms, \"Compensation of Officers\"","source_url":"https://www.irs.gov/pub/irs-pdf/p16.pdf"}],"counts":{"industries":203,"sole_prop_with_figures":151,"sole_prop_sectors_with_figures":19,"sole_prop_industries_with_figures":132},"industries":[{"id":"all-nonfarm-industries","label":"All nonfarm industries","level":"all","parent":null,"parent_sector":null,"naics":null,"sole_prop_has_figures":true,"sole_prop":{"returns":31125909,"receipts":2063191945,"net_income_less_deficit":377210993,"cogs":559994504,"payroll":175013634,"salaries_wages":121796125,"cost_of_labor":53217509,"contract_labor":113575079,"rent_machinery_equipment":16903495,"rent_other_business_property":51396884,"total_deductions":1687308383,"with_net_income_returns":21411462,"with_net_income_receipts":1691393034,"with_net_income_net_income":530799244,"flags":{}},"s_corp":{"label_as_printed":"All industries","row_match":"all_industries","returns":5266702,"receipts":10429590929,"total_receipts":10689519027,"cogs":6210401780,"compensation_of_officers":349956774,"salaries_wages":1164295039,"rents_paid":249866093,"total_deductions":9924326118,"net_income_less_deficit":763268999,"flags":{}},"partnership":{"label_as_printed":"All industries","row_match":"all_industries","partnerships":4575280,"receipts":8061139481,"total_income":8976674829,"cogs":4422371672,"salaries_wages":1039750064,"guaranteed_payments":87786312,"rent_paid":153810930,"total_deductions":8212882736,"ordinary_business_income":763792093,"net_income":1262709449,"loss":498917356,"flags":{}},"ratios":{"net_margin_sole_prop":{"value":0.1828,"formula":"net income less deficit / business receipts (sole proprietorships, all returns)"},"net_margin_profitable_sole_prop":{"value":0.3138,"formula":"net income / business receipts (sole proprietorships with net income only)"},"cogs_share":{"value":0.2714,"formula":"cost of sales and operations / business receipts"},"payroll_share":{"value":0.0848,"formula":"payroll (Table 1: salaries and wages + cost of labor) / business receipts"},"wages_share":{"value":0.059,"formula":"salaries and wages / business receipts"},"cost_of_labor_share":{"value":0.0258,"formula":"cost of labor (in cost of sales) / business receipts"},"contract_labor_share":{"value":0.055,"formula":"contract labor / business receipts"},"rent_share":{"value":0.0331,"formula":"(rent paid on machinery and equipment + rent paid on other business property) / business receipts"},"insurance_share":{"value":0.0146,"formula":"insurance / business receipts"},"taxes_paid_share":{"value":0.0129,"formula":"taxes paid / business receipts"},"utilities_share":{"value":0.0223,"formula":"utilities / business receipts"},"car_truck_share":{"value":0.0728,"formula":"car and truck expenses / business receipts"},"advertising_share":{"value":0.0118,"formula":"advertising expenses / business receipts"},"depreciation_share":{"value":0.0378,"formula":"depreciation / business receipts"},"interest_share":{"value":0.0073,"formula":"interest paid (mortgage + other business interest) / business receipts"},"repairs_share":{"value":0.0163,"formula":"repairs / business receipts"},"supplies_share":{"value":0.0385,"formula":"supplies / business receipts"},"legal_professional_share":{"value":0.0101,"formula":"legal and professional services / business receipts"},"commissions_share":{"value":0.0135,"formula":"commissions / business receipts"},"total_deductions_share":{"value":0.8178,"formula":"business deductions, total / business receipts"},"net_margin_s_corp":{"value":0.0732,"formula":"net income (less deficit) from a trade or business / business receipts (Form 1120-S)"},"cogs_share_s_corp":{"value":0.5955,"formula":"cost of goods sold / business receipts (Form 1120-S)"},"officer_comp_share_s_corp":{"value":0.0336,"formula":"compensation of officers / business receipts (Form 1120-S)"},"wages_share_s_corp":{"value":0.1116,"formula":"salaries and wages / business receipts (Form 1120-S)"},"rent_share_s_corp":{"value":0.024,"formula":"rents paid / business receipts (Form 1120-S)"},"taxes_share_s_corp":{"value":0.0222,"formula":"taxes and licenses / business receipts (Form 1120-S)"},"advertising_share_s_corp":{"value":0.008,"formula":"advertising / business receipts (Form 1120-S)"},"depreciation_share_s_corp":{"value":0.0199,"formula":"depreciation / business receipts (Form 1120-S)"},"net_margin_partnership":{"value":0.0947,"formula":"ordinary business income (loss) / business receipts (partnerships; ordinary income also includes other income lines)"},"cogs_share_partnership":{"value":0.5486,"formula":"cost of goods sold / business receipts (partnerships)"},"wages_share_partnership":{"value":0.129,"formula":"salaries and wages / business receipts (partnerships)"},"guaranteed_payments_share_partnership":{"value":0.0109,"formula":"guaranteed payments to partners / business receipts (partnerships)"},"rent_share_partnership":{"value":0.0191,"formula":"rent paid / business receipts (partnerships)"}}},{"id":"agriculture-forestry-hunting-and-fishing","label":"Agriculture, forestry, hunting, and fishing","level":"sector","parent":"all-nonfarm-industries","parent_sector":null,"naics":null,"sole_prop_has_figures":true,"sole_prop":{"returns":356476,"receipts":29998449,"net_income_less_deficit":884909,"cogs":10753963,"payroll":2252512,"salaries_wages":1728779,"cost_of_labor":523733,"contract_labor":1533363,"rent_machinery_equipment":194140,"rent_other_business_property":412638,"total_deductions":29192748,"with_net_income_returns":200903,"with_net_income_receipts":22090593,"with_net_income_net_income":4359613,"flags":{}},"s_corp":{"label_as_printed":"Agriculture, forestry, fishing, and hunting","row_match":"mapped_by_us","returns":103541,"receipts":156452615,"total_receipts":180693520,"cogs":70864013,"compensation_of_officers":2830558,"salaries_wages":16673692,"rents_paid":8979666,"total_deductions":175141405,"net_income_less_deficit":5539514,"flags":{}},"partnership":{"label_as_printed":"Agriculture, forestry, fishing, and hunting","row_match":"mapped_by_us","partnerships":150953,"receipts":55731673,"total_income":76302808,"cogs":40390541,"salaries_wages":4321030,"guaranteed_payments":814497,"rent_paid":684398,"total_deductions":76775735,"ordinary_business_income":-472927,"net_income":18054219,"loss":18527146,"flags":{}},"ratios":{"net_margin_sole_prop":{"value":0.0295,"formula":"net income less deficit / business receipts (sole proprietorships, all returns)"},"net_margin_profitable_sole_prop":{"value":0.1974,"formula":"net income / business receipts (sole proprietorships with net income only)"},"cogs_share":{"value":0.3585,"formula":"cost of sales and operations / 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