Hospital activities (PKD 86.10.Z)
This subclass includes:
- activities of general and specialised hospitals (for example local, regional, non-profit, university, mental health, psychiatric, military and prison hospitals), providing accommodation, meals, short- or long-term medical care, diagnostic and therapeutic services, including medical, nursing and other health services for hospital patients
- activities of sanatoria, health resorts, rehabilitation centres and other medical facilities providing patients with accommodation and meals.
- The activities of these facilities are primarily aimed at serving inpatients and are carried out under the direct supervision of physicians, and include, among others: - services of medical staff
- activities carried out by laboratories, technical workshops, including activities of radiologists and anaesthesiologists
- activities of admission units
- operating theatre support, pharmaceutical services, catering services and other hospital services
- activities of family planning centres providing accommodation and medical care.
This subclass excludes:
- retail sale of pharmaceutical products carried out in pharmacies, classified in 47.73.Z,
- non-medical laboratory tests and analyses, classified in 71.20.C,
- veterinary activities, classified in 75.00.Z,
- activities of military field hospitals, classified in 84.22.Z,
- advice and consultations provided by physicians to sick persons, classified in the relevant subclasses of group 86.2,
- general or specialised dental practice (for example periodontology, endodontics and paediatric dentistry); oral pathology, orthodontic activities, classified in 86.23.Z,
- imaging diagnostics activities and activities of independent medical laboratories, classified in 86.91.A, 86.91.B,
- transport of patients by ambulance services, classified in 86.92.Z.
This group includes medical consultations and treatment provided by general practitioners and medical specialists (for example medical doctors, dentists), legally authorised to treat patients.
This activity may be carried out in private practice, group practice, in hospital outpatient clinics, as well as in outpatient clinics operating, for example, in factories, schools, homes for the elderly, workers' organisations and others, and also in patients' homes.
It also includes service activities of private consultations for inpatients.
Industry statistics (2025)
Number of companies
Companies
10,404
Companies (primary PKD)
2,477
Companies with financials
886
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.44.6%1,105
- JDG42.2%1,046
- Sp. j.3.8%94
- Sp. k.2.8%70
- S.A.2.3%57
- Foundation1.9%46
- Sp. p.0.9%22
- Association0.4%10
- Cooperative0.4%9
- Other0.2%6
- P.S.A.0.0%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 | sp. z o.o. | USD 343.70m | USD 16.63m | |
| 2 | sp. z o.o. | USD 343.34m | USD 6.72m | |
| 3 | S.A. | USD 324.93m | USD -22.06m | |
| 4 | sp. z o.o. | USD 236.26m | USD 388.18k | |
| 5 | S.A. | USD 217.92m | USD 28.46m | |
| 6 | sp. z o.o. | USD 196.28m | USD -4.65m | |
| 7 | sp. z o.o. | USD 179.69m | USD 44.30k | |
| 8 | sp. z o.o. | USD 178.45m | USD -10.12m | |
| 9 | sp. z o.o. | USD 166.37m | USD 213.33k | |
| 10 | sp. z o.o. | USD 156.22m | USD 13.70m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 643.22m | +141.9% y/y | |
| 2 | sp. z o.o. | USD 14.18m | +93.9% y/y | |
| 3 | sp. k. | USD 14.97m | +87.4% y/y | |
| 4 | sp. z o.o. | USD 5.48m | +43.6% y/y | |
| 5 | sp. z o.o. | USD 5.04m | +41.8% y/y | |
| 6 | sp. z o.o. | USD 5.16m | +41.5% y/y | |
| 7 | sp. j. | USD 6.35m | +39.5% y/y | |
| 8 | sp. z o.o. | USD 10.05m | +36.8% y/y | |
| 9 | sp. z o.o. + limited partnership | USD 8.40m | +36.0% y/y | |
| 10 | sp. z o.o. + limited partnership | USD 11.05m | +33.5% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 86
FAQ
The primary industry for 2,477 companies is hospital activities. 886 entities have filed financial statements.
So far in 2026, 106 new companies with PKD 86.10.Z have been registered. In all of 2025, there were 193 such companies.
So far in 2026, 12 companies with PKD 86.10.Z have been deregistered. In all of 2025, there were 35 such companies.
In 2025, the median revenue for PKD 86.10.Z was USD 3.79m and the mean revenue was USD 15.61m, based on 631 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 84.38k, an improvement on 2024 (USD 72.08k). Among all 674 industries in Poland, PKD 86.10.Z ranks 43rd, putting it in the top 6.4%.
The most common legal form for PKD 86.10.Z is sp. z o.o., used by 1,105 companies in this industry (44.6% of the total). In second place is a sole proprietorship (1,046 companies, 42.2%), and in third place – sp. j. (94 companies, 3.8%).





