Restaurants, lawyers and real estate agents were among the top recipients of Paycheck Protection Program loans in Massachusetts, according to data released Monday by the U.S. Small Business Administration and Treasury Department.

According to the North American Industry Classification System code for each loan, nearly 5,000 full-service restaurants and another 2,500 limited-service restaurants received funding through the PPP.

About 25 percent of the full-service restaurants received loans over $150,000. Citizens Bank, which processed the most PPP loans in Massachusetts, was the top lender to both full- and limited-service restaurants.

Almost all of the nearly 2,500 loans for real estate agent and broker offices were for less than $150,000. Of the 59 offices with loans over $150,000, 61 percent received between $150,000 and $350,000. Another 27 percent received between $350,000 and $1 million.

About 50 real estate offices received loans between $100,000 and $150,000. Another 250 received exactly $20,800, the maximum allowed for independent contractors under the PPP rules. More than 800 received less than $20,000.

Over 10 percent of the loans for real estate offices were made by Citizens Bank. Eastern, Bank of America and Arlington-based Leader Bank were the other top lenders to real estate offices.

Lawyers accounted for more than 3,400 loans, and about 9 percent were over $150,000.

More than 1,000 different industry codes were used in Massachusetts. Other top recipients in the state were dental offices, beauty salons, plumbers and HVAC contractors, landscaping services and religious organizations.