When a drywall quote says "Level 4" or "Level 5", it is using a shared scale. The Gypsum Association's recommendations, GA-214 Levels of Finish for Gypsum Panel Products, set out six levels, from board that is only hung to a surface skimmed from edge to edge. Which level a wall needs comes down to two things: what goes on it, and the light that will fall across it.
The six levels at a glance
| Level | What is done | Usually for |
|---|---|---|
| 0 | Board hung; no tape, compound or trim | Temporary walls, or before the final finish is chosen |
| 1 | Tape set in joint compound at every joint and inside corner; tool marks and ridges allowed | Above ceilings, smoke barriers, areas out of public view |
| 2 | Tape set and wiped; one coat of compound over fasteners and trim | A base for tile; garages, storage and warehouses |
| 3 | One more coat over joints and inside corners; two coats over fasteners and trim | Walls that get a medium or heavy texture before paint |
| 4 | Two coats over flat joints, one over inside corners, three over fasteners and trim | Smooth walls in flat paint |
| 5 | Everything in Level 4, then a thin skim coat over the entire surface | Smooth walls in sheen or dark paint, and hard light |
Levels 0 to 2: walls nobody is meant to look at
Level 0 is board screwed up and nothing else. Level 1 sets tape in compound at every joint and inside corner, enough to close the seams for a smoke barrier or a wall above a ceiling. Level 2 wipes the tape down and covers the fastener heads once; CertainTeed's summary of GA-214 lists it as the base for tile, and for garages and storage rooms where looks don't matter.
Level 3: under a heavy texture
Level 3 adds a separate coat over the joints and inside corners and a second over the fasteners. That is enough when a medium or heavy texture will cover the wall, and GA-214 says plainly that it is not for smooth walls.
Level 4: the usual smooth wall
Level 4 is the common finish for a smooth wall in flat paint: two coats over the flat joints, one over the inside corners, three over every fastener and corner bead. Its limit is the paint. CertainTeed's summary of the standard says it is not recommended where non-flat or dark, deep-tone paint is used, because sheen and dark colour show the difference between the compound over the joints and the paper face of the board.

Level 5: when the light is hard on the wall
Level 5 is Level 4 plus a thin skim coat of joint compound, or a product made for it, over the whole surface. National Gypsum gives the reason: it minimises the chance of joints "photographing" or fasteners showing through the final decoration. GA-214 recommends it for smooth walls with non-flat, glossy or decorative finishes, for dark and deep-tone paint, and wherever critical lighting occurs: tall windows, skylights and wall-washing lights that rake across the surface and pick out every ridge.
Choosing a level
- Flat paint on a smooth wall in ordinary light: Level 4.
- Eggshell, satin or gloss paint, a dark colour, or a wall under a window, skylight or wall washer: Level 5.
- A medium or heavy texture: Level 3 is the minimum under it.
- Tile: Level 2.
Agree the level in writing before work starts, room by room if the light differs. A Level 5 wall takes more time and material than Level 4, and it is the difference you see once the light comes in sideways.
Sources
- What are the recommended levels of finish? CertainTeed, summarising Gypsum Association GA-214.
- Discover five levels of gypsum board finish National Gypsum.
- GA-214, Recommended Levels of Finish for Gypsum Panel Products Gypsum Association.





