Other health care activities (PKD 86.99.D)
This subclass includes:
- other health care activities performed by medical practitioners other than physicians, in such fields as: optometry, orthoptics, hydrotherapy, colon hydrotherapy, podiatry/chiropody, skin therapy,
- activities in the field of curative and preventive aesthetic treatments requiring specialist knowledge,
- auxiliary dental activities, for example the activities of dental hygienists or dental assistants (these persons may work independently, but are periodically supervised by dentists),
- activities of blood, sperm, organ and tissue banks for transplantation, including storage, cataloguing and dispatch,
- activities of bone marrow donor registries,
- activities in the field of health monitoring (infant nutrition, child health),
- activities in the field of health prevention and disease detection (cancer, tuberculosis, venereal diseases),
- transport of blood and organs / body fluids,
- activities of practitioners in the field of shiatsu, Thai massage, watsu, qigong tui na,
- activities in the field of animal-assisted therapy (for example hippotherapy),
- activities in the field of dance and movement therapy, art therapy.
This subclass excludes:
- manufacture of artificial teeth, dentures and orthodontic appliances by technicians who do not fit them to patients, classified in 32.50.A,
- activities of non-medical laboratories, classified in 71.20.C,
- testing and analyses related to food quality, classified in 71.20.A,
- inpatient hospital activities, classified in 86.10.Z,
- activities in the field of medical and dental practice, classified in the relevant subclasses of group 86.2,
- activities in the field of plastic surgery performed by specialist physicians, classified in 86.22.Z,
- activities in the field of diagnostic imaging and activities of medical laboratories, classified in 86.91.A, 86.91.B,
- transport of patients by ambulance, classified in 86.92.Z,
- mental health activities provided by psychologists and psychotherapists, excluding medical practice, classified in 86.93.Z,
- nursing and midwifery activities, classified in 86.94.Z,
- physiotherapy activities, classified in 86.95.Z,
- therapeutic massage activities, classified in 86.95.Z,
- activities in the field of traditional, complementary and alternative medicine, classified in 86.96.Z,
- residential social work activities providing nursing care, classified in 87.10.Z,
- cosmetic aesthetic treatment activities performed by cosmetologists and similar persons without medical qualifications and not being medical practitioners, classified in 96.22.Z,
- spa salon activities, classified in 96.23.Z.
Industry statistics (2025)
Number of companies
Companies
32,525
Companies (primary PKD)
7,533
Companies with financials
147
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG94.2%7,096
- Sp. z o.o.4.5%340
- Foundation0.9%70
- P.S.A.0.1%7
- Sp. j.0.1%7
- Sp. k.0.1%5
- Association0.1%4
- S.A.0.0%2
- Cooperative0.0%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 43.93m | USD 28.81k | |
| 2 | sp. z o.o. | USD 39.88m | USD 28.47k | |
| 3 | sp. z o.o. | USD 18.29m | USD 6.43m | |
| 4 | sp. z o.o. | USD 17.34m | USD 735.61k | |
| 5 | sp. z o.o. + limited partnership | USD 15.82m | USD 4.30m | |
| 6 | Foundation | USD 10.54m | USD 745.46k | |
| 7 | Foundation | USD 8.21m | USD 2.63m | |
| 8 | sp. z o.o. | USD 7.18m | USD 731.03k | |
| 9 | sp. z o.o. | USD 6.63m | USD 1.03m | |
| 10 | sp. z o.o. | USD 6.50m | USD 3.03m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.12m | +259.8% y/y | |
| 2 | Foundation | USD 1.96m | +172.3% y/y | |
| 3 | sp. z o.o. | USD 488.55k | +99.8% y/y | |
| 4 | sp. z o.o. | USD 39.88m | +97.2% y/y | |
| 5 | sp. z o.o. | USD 973.93k | +87.7% y/y | |
| 6 | sp. z o.o. | USD 834.32k | +86.9% y/y | |
| 7 | sp. z o.o. | USD 685.00k | +75.9% y/y | |
| 8 | sp. z o.o. | USD 3.12m | +75.2% y/y | |
| 9 | sp. z o.o. | USD 1.12m | +55.2% y/y | |
| 10 | Cooperative | USD 1.05m | +45.0% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 86
FAQ
The primary industry for 7,533 companies is other health care activities. 147 entities have filed financial statements.
So far in 2026, 1,029 new companies with PKD 86.99.D have been registered. In all of 2025, there were 1,377 such companies.
So far in 2026, 72 companies with PKD 86.99.D have been deregistered. In all of 2025, there were 8 such companies.
In 2025, the median revenue for PKD 86.99.D was USD 106.60k and the mean revenue was USD 1.90m, based on 127 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.95k, an improvement on 2024 (USD 4.33k). Among all 674 industries in Poland, PKD 86.99.D ranks 284th, putting it in the top 42%.
The most common legal form for PKD 86.99.D is a sole proprietorship, used by 7,096 companies in this industry (94.2% of the total). In second place is sp. z o.o. (340 companies, 4.5%), and in third place – a foundation (70 companies, 0.9%).

