Wholesale of tobacco products (PKD 46.35.Z)
This subclass includes wholesale of:
- tobacco products and products for smoking tobacco, as well as accessories, including lighters, pipes, cigarette-rolling devices and the like,
- electronic cigarettes (vapes).
This subclass excludes:
- wholesale of e-liquids for electronic cigarettes, classified in 46.85.B.
Industry statistics (2025)
Number of companies
Companies
11,301
Companies (primary PKD)
356
Companies with financials
99
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG45.2%161
- Sp. z o.o.39.0%139
- Sp. j.10.1%36
- Sp. k.4.5%16
- S.A.0.8%3
- P.S.A.0.3%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 4.56bn | USD 280.52m | |
| 2 | sp. z o.o. | USD 3.01bn | USD 25.87m | |
| 3 | sp. z o.o. | USD 2.16bn | USD 15.79m | |
| 4 | S.A. | USD 617.38m | USD 495.90k | |
| 5 | sp. k. | USD 216.24m | USD 736.93k | |
| 6 | sp. z o.o. | USD 157.67m | USD 191.35k | |
| 7 | sp. z o.o. | USD 123.89m | USD 488.45k | |
| 8 | sp. k. | USD 114.09m | USD 212.12k | |
| 9 | sp. k. | USD 99.75m | USD 115.36k | |
| 10 | sp. z o.o. | USD 89.59m | USD 273.19k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 19.02m | +155.4% y/y | |
| 2 | sp. z o.o. | USD 49.14m | +23.3% y/y | |
| 3 | sp. z o.o. | USD 35.38m | +6.9% y/y | |
| 4 | sp. k. | USD 62.45m | +6.5% y/y | |
| 5 | sp. j. | USD 49.66m | +5.8% y/y | |
| 6 | sp. k. | USD 99.75m | +5.7% y/y | |
| 7 | sp. j. | USD 37.52m | +5.3% y/y | |
| 8 | sp. z o.o. | USD 56.01m | +4.7% y/y | |
| 9 | sp. z o.o. | USD 4.56bn | +4.6% y/y | |
| 10 | sp. z o.o. + limited partnership | USD 88.40m | +4.3% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 356 companies is wholesale of tobacco products. 99 entities have filed financial statements.
So far in 2026, 6 new companies with PKD 46.35.Z have been registered. In all of 2025, there were 10 such companies.
So far in 2026, 8 companies with PKD 46.35.Z have been deregistered. In all of 2025, there were 7 such companies.
In 2025, the median revenue for PKD 46.35.Z was USD 14.29m and the mean revenue was USD 217.96m, based on 55 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 65.09k, an improvement on 2024 (USD 61.10k). Among all 674 industries in Poland, PKD 46.35.Z ranks 192nd, putting it in the top 28%.
The most common legal form for PKD 46.35.Z is a sole proprietorship, used by 161 companies in this industry (45.2% of the total). In second place is sp. z o.o. (139 companies, 39.0%), and in third place – sp. j. (36 companies, 10.1%).



