Collection of hazardous waste (PKD 38.12.Z)
This subclass covers the collection of hazardous waste (for example explosive, oxidising, flammable, toxic, irritant, harmful, carcinogenic, corrosive, infectious and other substances) and substances harmful to human health and the environment. The activity may also include the identification, treatment, packaging and labelling of waste for transport purposes.
This subclass includes:
- collection of hazardous waste, for example:
- used oils from ships and repair workshops,
- paints and varnishes,
- waste hazardous to the environment,
- hazardous animal waste,
- radioactive waste,
- expired pharmaceutical and medical products,
- used batteries. This subclass also includes transport if it forms an integral part of waste collection.
This subclass excludes:
- collection of non-hazardous waste, classified in 38.11.Z,
- treatment and disposal of hazardous waste, classified in 38.32.Z,
- decontamination and cleanup of contaminated buildings, mining sites, soil, groundwater (for example asbestos removal), classified in 39.00.Z.
- This group includes: - preliminary treatment of various forms of waste carried out before recovery using various methods
- recovery from both non-hazardous and hazardous waste, including the recovery of raw materials, energy recovery through thermal treatment of waste and other forms of waste-related recovery.
- This group does not include: - treatment and disposal of sewage, classified in 37.00.Z
- disposal of waste without recovery, classified in the relevant subclasses of group 38.3.
Industry statistics (2025)
Number of companies
Companies
12,835
Companies (primary PKD)
245
Companies with financials
70
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.48.2%118
- JDG44.5%109
- Sp. j.3.3%8
- Sp. k.2.0%5
- S.A.1.2%3
- Other0.8%2
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 18.42m | USD 7.12m | |
| 2 | sp. j. | USD 11.77m | USD 447.52k | |
| 3 | S.A. | USD 9.91m | USD 311.89k | |
| 4 | State enterprise | USD 8.99m | USD 255.95k | |
| 5 | sp. z o.o. | USD 6.27m | USD -203.38k | |
| 6 | sp. z o.o. | USD 5.09m | USD 84.15k | |
| 7 | sp. z o.o. | USD 5.07m | USD 402.05k | |
| 8 | sp. z o.o. | USD 4.54m | USD 584.38k | |
| 9 | sp. z o.o. | USD 4.35m | USD -135.53k | |
| 10 | sp. z o.o. | USD 3.85m | USD 621.98k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 9.91m | +83.3% y/y | |
| 2 | sp. z o.o. | USD 1.79m | +69.3% y/y | |
| 3 | sp. z o.o. | USD 1.61m | +37.1% y/y | |
| 4 | sp. j. | USD 11.77m | +26.0% y/y | |
| 5 | sp. z o.o. | USD 4.54m | +22.1% y/y | |
| 6 | sp. z o.o. | USD 18.42m | +13.5% y/y | |
| 7 | sp. z o.o. | USD 3.01m | +9.5% y/y | |
| 8 | sp. z o.o. | USD 5.07m | +7.7% y/y | |
| 9 | sp. z o.o. | USD 2.81m | +4.6% y/y | |
| 10 | sp. z o.o. | USD 1.60m | +3.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 38
FAQ
The primary industry for 245 companies is collection of hazardous waste. 70 entities have filed financial statements.
So far in 2026, 10 new companies with PKD 38.12.Z have been registered. In all of 2025, there were 11 such companies.
So far in 2026, 2 companies with PKD 38.12.Z have been deregistered. In all of 2025, there were 3 such companies.
In 2025, the median revenue for PKD 38.12.Z was USD 864.70k and the mean revenue was USD 2.22m, based on 52 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 55.57k, an improvement on 2024 (USD 43.14k). Among all 674 industries in Poland, PKD 38.12.Z ranks 91st, putting it in the top 14%.
The most common legal form for PKD 38.12.Z is sp. z o.o., used by 118 companies in this industry (48.2% of the total). In second place is a sole proprietorship (109 companies, 44.5%), and in third place – sp. j. (8 companies, 3.3%).


