Dental practice activities (PKD 86.23.Z)
This subclass includes:
- general or specialist dental practice (for example in the fields of periodontology, endodontics, paediatric dentistry, orthodontics, dental surgery, diseases of the oral cavity).
This subclass excludes:
- production of artificial teeth, dental prostheses and orthodontic appliances by technicians who do not fit them to patients, classified in 32.50.A,
- inpatient hospital activities, classified in 86.10.Z,
- auxiliary dental activities (for example dental hygienists and dental assistants), classified in 86.99.D.
This group includes medical, therapeutic, rehabilitation or preventive activities (without accommodation) carried out by persons practising a medical profession (including paramedics) or persons authorised to practise within the scope of therapeutic activity, excluding hospital activities and medical and dental practices.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
2,680
Companies (secondary PKD)
4,547
Companies with financials
1,352
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.71.6%1,919
- Sp. j.13.0%349
- Sp. p.7.6%203
- Sp. k.5.8%155
- Foundation0.7%18
- P.S.A.0.3%8
- Cooperative0.3%8
- Other0.2%5
- S.A.0.1%3
- Association0.0%1
Financial results
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. | $22.96M | $232.42k | |
| 2 | sp. z o.o. | $18.33M | $2.94M | |
| 3 | sp. z o.o. | $9.23M | $1.06M | |
| 4 | S.K.A. | $8.94M | $1.43M | |
| 5 | sp. z o.o. | $7.18M | $807.22k | |
| 6 | sp. z o.o. | $6.88M | $2.03M | |
| 7 | sp. z o.o. | $6.70M | $2.59M | |
| 8 | sp. z o.o. | $6.27M | $300.24k | |
| 9 | sp. z o.o. | $6.21M | $1.25M | |
| 10 | sp. k. | $5.94M | $750.41k |
Related PKD codes in this division
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