Gambling and betting activities (PKD 92.00.Z)
This subclass includes gambling activities, for example:
- bookmaking and other mutual betting activities (totalizators), whether conducted on site or via the Internet,
- activities of gaming casinos, including gaming casinos located on passenger ocean-going ships and passenger ferries of Polish nationality,
- sale of lottery tickets,
- slot machine gaming activities in gaming casinos,
- organising promotional lotteries, including via the Internet,
- operating websites with gambling games â used for accepting mutual bets or organising promotional lotteries or for conducting other gambling games via the Internet.
This subclass excludes:
- operation of sports card game clubs (for example bridge clubs), classified in 93.12.Z.
Industry statistics (2025)
Number of companies
Companies
24,616
Companies (primary PKD)
524
Companies with financials
73
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG62.2%326
- Sp. z o.o.33.2%174
- S.A.1.9%10
- Sp. j.0.8%4
- Foundation0.8%4
- Sp. k.0.4%2
- P.S.A.0.2%1
- Association0.2%1
- Cooperative0.2%1
- Other0.2%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 22.46bn | USD 167.16m | |
| 2 | S.A. | USD 751.25m | USD 67.46k | |
| 3 | S.A. | USD 614.34m | USD 2.23m | |
| 4 | sp. z o.o. | USD 557.04m | USD 67.60k | |
| 5 | S.A. | USD 164.07m | USD 53.84m | |
| 6 | sp. z o.o. | USD 160.07m | USD 21.56m | |
| 7 | sp. z o.o. | USD 142.38m | USD -3.57m | |
| 8 | sp. z o.o. | USD 134.05m | USD 1.97m | |
| 9 | sp. z o.o. | USD 122.80m | USD 579.74k | |
| 10 | sp. z o.o. | USD 111.40m | USD -58.59k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 142.38m | +633.9% y/y | |
| 2 | sp. z o.o. | USD 160.07m | +179.1% y/y | |
| 3 | sp. z o.o. | USD 36.77m | +78.6% y/y | |
| 4 | sp. z o.o. | USD 15.28m | +43.1% y/y | |
| 5 | sp. z o.o. | USD 22.45bn | +29.8% y/y | |
| 6 | sp. z o.o. | USD 134.05m | +23.3% y/y | |
| 7 | S.A. | USD 614.34m | +21.6% y/y | |
| 8 | S.A. | USD 751.25m | +15.8% y/y | |
| 9 | sp. z o.o. | USD 28.83m | +12.3% y/y | |
| 10 | sp. z o.o. | USD 122.80m | +6.6% y/y |
Stock market
No companies from this industry are listed.
FAQ
The primary industry for 524 companies is gambling and betting activities. 73 entities have filed financial statements.
So far in 2026, 16 new companies with PKD 92.00.Z have been registered. In all of 2025, there were 18 such companies.
So far in 2026, 13 companies with PKD 92.00.Z have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 92.00.Z was USD 12.64m and the mean revenue was USD 661.26m, based on 39 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 12.98k, down from 2024 (USD 34.89k). Among all 674 industries in Poland, PKD 92.00.Z ranks 515th, placing it among the weakest 24%.
The most common legal form for PKD 92.00.Z is a sole proprietorship, used by 326 companies in this industry (62.2% of the total). In second place is sp. z o.o. (174 companies, 33.2%), and in third place â S.A. (10 companies, 1.9%).



