Compabase

Hotels and similar accommodation (PKD 55.10.Z)

This subclass covers the provision of accommodation usually on a daily or weekly basis for short-term stays. The establishments classified here provide accommodation in furnished rooms, apartments, with daily housekeeping, bed-making services and a wide range of additional services (for example food and beverage service, parking services, laundry services, access to swimming pools, exercise rooms, recreational facilities, conference rooms). This activity is generally characterised by on-site customer service. This subclass covers the provision of short-term accommodation, for example in:

  • hotels,
  • holiday resorts,
  • suite hotels,
  • motels,
  • guest houses,
  • other hotel accommodation establishments (for example water hotels, boat hotels, air hotels, inns, castles).

This subclass excludes:

  • provision of furnished short-term accommodation without daily housekeeping, bed-making and food and beverage service, classified in 55.20.Z,
  • accommodation brokerage, classified in 55.40.Z,
  • renting and managing of own or leased real estate, classified in the relevant subclasses of division 68.

Industry statistics (2025)

Number of companies

Companies (primary PKD)
5,827
Companies (secondary PKD)
29,045
Companies with financials
3,149

Legal structure

Legal formShare of companiesNumber of companies
  • Sp. z o.o.81.8%4,769
  • Sp. j.6.9%404
  • Sp. k.5.8%339
  • Foundation1.9%112
  • S.A.1.2%69
  • Association0.6%36
  • Cooperative0.3%19
  • Other0.3%15
  • P.S.A.0.2%11

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1sp. z o.o.$59.50M$3.22M
2S.A.$53.47M$2.28M
3sp. z o.o.$43.26M$1.23M
4sp. z o.o. + limited partnership$40.82M$3.99M
5sp. z o.o.$32.88M$2.89M
6S.A.$30.22M$4.32M
7S.A.$30.06M$3.17M
8sp. z o.o.$29.84M$1.01M
9sp. z o.o. + limited partnership$28.25M$2.55M
10sp. z o.o.$25.42M$2.66M

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