Other leasing of intellectual property and similar products, except copyrighted works (PKD 77.40.B)
excluding works protected by copyright This subclass includes activities related to the leasing of intellectual property and similar products, for which fees are charged in the form of royalties or licence fees to their owner. The leasing of these products may concern, for example, permission for reproduction, use in subsequent processes or products, authorised distribution rights (franchising). The lessors may, but need not, be the creators of these products.
This subclass includes:
- leasing of intellectual property, excluding works protected by copyright (for example books or computer software),
- royalties or licence fees paid for the right to use:
- patent rights,
- trade marks or service marks and brand names,
- mineral exploration and evaluation rights,
- franchises,
- rights to designed or created board games,
- royalties or licence fees paid for the right to use the results of scientific research.
This subclass excludes:
- obtaining publishing rights, classified in the relevant subclasses of divisions 58 and 59,
- production, reproduction and distribution of works protected by copyright (books, computer software, films), classified in the relevant subclasses of divisions 58 and 59,
- streaming of content (for example software and books, performed by their publishers), classified in the relevant subclasses of division 58,
- streaming of audiobooks, unrelated to their publishing, classified in 60.10.Z,
- leasing of real estate, classified in 68.20.Z,
- leasing of tangible assets, classified in the relevant subclasses of groups 77.1, 77.2, 77.3. non-financial intangible assets
Industry statistics (2025)
Number of companies
Companies
4,448
Companies (primary PKD)
187
Companies with financials
43
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG55.1%103
- Sp. z o.o.36.4%68
- Sp. j.3.2%6
- P.S.A.1.6%3
- Foundation1.6%3
- S.A.1.1%2
- Sp. k.0.5%1
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 240.74m | USD 578.40k | |
| 2 | sp. j. | USD 11.72m | USD 5.58m | |
| 3 | sp. z o.o. | USD 10.96m | USD 7.81k | |
| 4 | sp. z o.o. | USD 3.31m | USD 502.41k | |
| 5 | sp. z o.o. | USD 3.18m | USD 825.05k | |
| 6 | sp. z o.o. | USD 2.63m | USD 105.59k | |
| 7 | sp. z o.o. | USD 2.43m | USD 84.67k | |
| 8 | sp. z o.o. | USD 2.34m | USD 459.54k | |
| 9 | sp. z o.o. | USD 2.27m | USD 1.54m | |
| 10 | sp. z o.o. | USD 2.12m | USD 1.10m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 2.02m | +207.2% y/y | |
| 2 | sp. z o.o. | USD 1.44m | +117.8% y/y | |
| 3 | sp. z o.o. | USD 2.63m | +19.9% y/y | |
| 4 | sp. z o.o. | USD 1.28m | +16.8% y/y | |
| 5 | sp. z o.o. | USD 2.43m | +11.8% y/y | |
| 6 | sp. z o.o. | USD 10.96m | +11.1% y/y | |
| 7 | sp. z o.o. | USD 2.34m | +8.7% y/y | |
| 8 | S.A. | USD 240.74m | +2.2% y/y | |
| 9 | sp. z o.o. | USD 2.27m | +0.7% y/y | |
| 10 | sp. z o.o. | USD 1.61m | -1.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 77
FAQ
The primary industry for 187 companies is other leasing of intellectual property and similar products, except copyrighted works. 43 entities have filed financial statements.
So far in 2026, 24 new companies with PKD 77.40.B have been registered. In all of 2025, there were 50 such companies.
In 2025, the median revenue for PKD 77.40.B was USD 364.47k and the mean revenue was USD 7.25m, based on 41 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 52.90k, an improvement on 2024 (USD 15.22k). Among all 674 industries in Poland, PKD 77.40.B ranks 46th, putting it in the top 6.8%.
The most common legal form for PKD 77.40.B is a sole proprietorship, used by 103 companies in this industry (55.1% of the total). In second place is sp. z o.o. (68 companies, 36.4%), and in third place – sp. j. (6 companies, 3.2%).


