Retail sale of tobacco products in specialised stores (PKD 47.26.Z)
This subclass includes retail sale of:
- tobacco products in any form (for example cigarettes, cigars, pipe tobacco, chewing tobacco),
- tobacco products and smoking accessories, including lighters, pipes, cigarette rolling machines and the like,
- electronic cigarettes (vapes) and e-liquids for them.
Industry statistics (2025)
Number of companies
Companies
42,060
Companies (primary PKD)
1,890
Companies with financials
197
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG79.4%1,501
- Sp. z o.o.17.1%323
- Sp. j.2.3%44
- Sp. k.0.8%16
- S.A.0.1%2
- P.S.A.0.1%2
- Other0.1%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 152.22m | USD 799.40k | |
| 2 | S.A. | USD 99.33m | USD 7.61m | |
| 3 | S.A. | USD 88.05m | USD 5.07m | |
| 4 | sp. k. | USD 39.10m | USD 298.75k | |
| 5 | sp. j. | USD 30.71m | USD 247.64k | |
| 6 | sp. z o.o. | USD 28.66m | USD 211.68k | |
| 7 | sp. z o.o. | USD 20.95m | USD 59.78k | |
| 8 | sp. z o.o. | USD 16.93m | USD 1.66m | |
| 9 | sp. k. | USD 13.03m | USD 762.62k | |
| 10 | sp. z o.o. + limited partnership | USD 10.52m | USD 291.66k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 2.10m | +156.6% y/y | |
| 2 | sp. z o.o. | USD 20.95m | +113.1% y/y | |
| 3 | sp. z o.o. | USD 16.93m | +109.1% y/y | |
| 4 | sp. k. | USD 7.83m | +79.6% y/y | |
| 5 | sp. z o.o. | USD 6.78m | +68.3% y/y | |
| 6 | sp. z o.o. | USD 4.17m | +55.0% y/y | |
| 7 | sp. z o.o. | USD 3.24m | +37.7% y/y | |
| 8 | S.A. | USD 99.33m | +35.9% y/y | |
| 9 | sp. z o.o. | USD 2.72m | +33.9% y/y | |
| 10 | sp. z o.o. | USD 1.93m | +22.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 47
FAQ
The primary industry for 1,890 companies is retail sale of tobacco products in specialised stores. 197 entities have filed financial statements.
So far in 2026, 79 new companies with PKD 47.26.Z have been registered. In all of 2025, there were 147 such companies.
So far in 2026, 36 companies with PKD 47.26.Z have been deregistered. In all of 2025, there were 7 such companies.
In 2025, the median revenue for PKD 47.26.Z was USD 761.93k and the mean revenue was USD 5.80m, based on 114 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 17.32k, an improvement on 2024 (USD 9.13k). Among all 674 industries in Poland, PKD 47.26.Z ranks 276th, putting it in the top 41%.
The most common legal form for PKD 47.26.Z is a sole proprietorship, used by 1,501 companies in this industry (79.4% of the total). In second place is sp. z o.o. (323 companies, 17.1%), and in third place – sp. j. (44 companies, 2.3%).


