Compabase

Retail sale of tobacco products in specialised stores (PKD 47.26.Z)

This subclass includes retail sale of:

  • tobacco products in any form (for example cigarettes, cigars, pipe tobacco, chewing tobacco),
  • tobacco products and smoking accessories, including lighters, pipes, cigarette rolling machines and the like,
  • electronic cigarettes (vapes) and e-liquids for them.

Industry statistics (2025)

Number of companies

Companies (primary PKD)
389
Companies (secondary PKD)
7,887
Companies with financials
190

Legal structure

Legal formShare of companiesNumber of companies
  • Sp. z o.o.82.0%319
  • Sp. j.11.3%44
  • Sp. k.5.1%20
  • S.A.0.5%2
  • P.S.A.0.5%2
  • Other0.3%1

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1sp. z o.o.$152.22M$799.40k
2sp. k.$39.10M$298.75k
3sp. z o.o.$28.66M$211.68k
4sp. z o.o.$20.95M$59.78k
5sp. k.$13.03M$762.62k
6sp. z o.o. + limited partnership$10.52M$291.66k
7sp. z o.o.$9.50M$158.84k
8sp. j.$7.44M$92.11k
9sp. z o.o.$6.86M$87.35k
10sp. z o.o.$6.78M$1.41k

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