Renting out a spare room, guest house, vacation house, or even a dedicated property on Airbnb or VRBO can be quite a profitable business. What is the NAICS code for this type of business?
If you operate an Airbnb or VRBO business by renting out rooms or properties, then you should use NAICS code 721199 (“All Other Traveler Accomodation”).
However, if you apply for an EIN online, the IRS will determine your NAICS code for themselves based on the description you provide of your primary business activity. This is not an overly critical thing to worry about though since NAICS codes are mostly just used for the calculation of government statistics.