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Research · published 2026-07-28

504 borrowers default at less than half the 7(a) rate

We measured every SBA loan approved since 2010 — 890,648 of them — and grouped them by the year they were approved so that fast-growing programmes cannot hide behind young loans. Within seven years of approval, 2.11% of 7(a) dollars had been charged off against 0.84% of 504 dollars. The gap survives controls for industry and for loan size. It does not survive going up-market: above $2 million it disappears entirely.

7(a) default rate
2.11%
432,960 seasoned loans
504 default rate
0.84%
53,621 seasoned loans
Raw gap
2.5×
before any adjustment
After size adjustment
2.2×
still substantial

The headline, and why it is not the whole story

Of loans old enough to judge, 24,754 of 432,960 7(a) loans have charged off. For 504 the figure is 608 of 53,621. On a dollar-weighted basis that is 2.11% against 0.84%.

The obvious objection is that the two programmes lend to different people. They do, dramatically. 71% of 7(a) loans are under $350,000; only 9% of 504 projects are. If small loans fail more often — and they do — then some of the gap is just size.

Under $350k
7(a) 71% · 504 9%
$350k – $750k
7(a) 13% · 504 24%
$750k – $2M
7(a) 11% · 504 39%
$2M – $5M
7(a) 5% · 504 21%

Share of each programme's loans by total financed amount. The programmes barely overlap.

Control 1: reweight 7(a) to 504's loan sizes

does the gap survive?

If you take the 7(a) default rate within each size band and reweight it to match 504's mix of loan sizes, 7(a) falls from 2.11% to 1.87%. So size explains part of the gap — but only part.

7(a), as measured
2.11%
7(a), reweighted to 504 loan sizes
1.87%
504
0.84%

A 2.2× gap remains after adjusting for the single most obvious confounder. Whatever is going on, it is not simply that 504 does bigger deals.

Control 2: compare the same industries

7-year charge-off rate, both programmes
Industry7(a)504 Ratio
Full-service restaurants3.17%1.41%2.2×
Fitness and recreation centres2.86%1.05%2.7×
Beer, wine and liquor stores2.58%1.63%1.6×
Offices of dentists1.66%0.70%2.4×
General automotive repair1.61%0.62%2.6×
Real estate offices0.78%0.31%2.5×

Six industries with meaningful volume in both programmes. The ratio clusters between 1.6× and 2.7× — close to the size-adjusted figure, and consistent enough that it is unlikely to be an artefact of any single sector.

Where it breaks down

The gap narrows steadily as loans get larger, and at the top it reverses. Under $350,000 7(a) defaults at four times the 504 rate. Between $2M and $5M, 504 is marginally worse — 1.03% against 0.96%. Whatever advantage 504 has is a small-loan phenomenon, and it is gone by the time you are financing a $3 million building.

The gap by loan size

Under $350k — 4.1×
4.52% vs 1.10%
$350k – $750k — 2.8×
2.27% vs 0.82%
$750k – $2M — 1.9×
1.47% vs 0.76%
$2M – $5M — 0.9×
0.96% vs 1.03%

Ratio of 7(a) to 504 charge-off rate within each band. Above $2M the programmes perform the same.

They also fail at different times

share of all failures, by year after approval
Year 2 — 7(a) 10.5% · 504 1.7%
7(a) heavy
Year 3 — 7(a) 16.8% · 504 10.4%
7(a) heavy
Year 4 — 7(a) 17.6% · 504 15.4%
similar
Year 5 — 7(a) 15.3% · 504 17.9%
504 heavier
Year 6+ — 7(a) 38.9% · 504 54.6%
504 heavier

7(a) failures cluster early — by year three, 28% of them have already happened, against 12% for 504. More than half of all 504 failures arrive after year six. That is the signature of a longer, mostly fixed-rate loan secured on property: when these deals go wrong, they go wrong slowly.

What we think is happening

We can measure the gap. We cannot prove its cause from this data, and it would be dishonest to pretend otherwise. Three explanations fit what we see, and they are not mutually exclusive.

Collateral
There is a building behind the loan
A 504 is secured on owner-occupied real estate. A struggling borrower with equity in a building has options a borrower financing goodwill does not.
Rate
Fixed for 25 years, not floating with prime
Most 7(a) loans reprice quarterly. Between 2022 and 2024 prime moved from 3.25% to 8.50%, and every variable 7(a) payment moved with it. 504 borrowers from the same vintages felt none of that. The timing data is consistent with this: 7(a) failures spike in exactly the years that followed.
Selection
504 is harder to get, and that filters
Two lenders, two closings, more documentation, and a property that has to appraise. Borrowers who complete that process are not a random sample. This is the explanation we can least rule out.

What we did not find, and the numbers we distrust

Two industries move against the pattern, and in both cases the 504 sample is thin enough that we would not lean on them. Long-distance trucking shows a 24.7× gap — but on only 625 seasoned 504 loans with 5 failures, where a single additional default would move the figure by a fifth. Assisted living reverses, with 504 worse than 7(a), on 676 loans and 8 failures. Both are reported here because leaving them out would be picking the data that agrees with us.

We also cannot compare interest rates between the programmes. SBA's 504 release contains no rate field at all, so the fixed-versus-floating explanation above is inference from loan structure and failure timing, not something we measured directly.

Method

so you can check it

Source. SBA's 7(a) and 504 FOIA releases, as of 2026-06-30, US government public domain. 795,652 funded 7(a) loans and 94,996 funded 504 loans approved FY2010 onward. Cancelled and never-funded approvals are excluded — 137,000 of them in 7(a) and 23,000 in 504. Leaving them in the denominator deflates every rate by roughly 15% and is the most common way these figures are published wrong.

Vintages, not pools. Charge-offs surface three to five years after approval, so an all-time average makes any recently grown portfolio look pristine. Loans are grouped by fiscal year of approval and compared only at equal ages. "Seasoned" means every loan in the cohort has had at least seven years to fail.

Dollar-weighted. Charged-off dollars over approved dollars. For 504, "approved" is the CDC second only; the bank first mortgage is not SBA debt and is not counted, though it is included when classifying project size.

Reproducing this. The pipeline is straightforward and the source files are public. Write to corrections@sbadecoded.com if you want the working, or if you think we have this wrong.

Data SBA 7(a) & 504 FOIA, 2026-06-30 Loans 890,648 funded Seasoned at 7 years 486,581 Published 2026-07-28

If you are choosing between them

None of this says 504 is right for you. It says that among borrowers who took each, 504 borrowers failed less often — and that the difference shrinks as deals get larger. If you are buying property and have been quoted only a 7(a), it is worth getting a 504 quote before deciding.

Compare the two on your numbers → How 504 works → Find a CDC →