Hotels and similar accommodation (PKD 55.10.Z)
This subclass covers the provision of accommodation usually on a daily or weekly basis for short-term stays. The establishments classified here provide accommodation in furnished rooms, apartments, with daily housekeeping, bed-making services and a wide range of additional services (for example food and beverage service, parking services, laundry services, access to swimming pools, exercise rooms, recreational facilities, conference rooms). This activity is generally characterised by on-site customer service. This subclass covers the provision of short-term accommodation, for example in:
- hotels,
- holiday resorts,
- suite hotels,
- motels,
- guest houses,
- other hotel accommodation establishments (for example water hotels, boat hotels, air hotels, inns, castles).
This subclass excludes:
Industry statistics (2025)
Number of companies
Companies
59,485
Companies (primary PKD)
8,690
Companies with financials
3,213
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.55.1%4,790
- JDG32.9%2,860
- Sp. j.4.7%405
- Sp. k.3.7%318
- Foundation1.3%113
- S.A.0.8%69
- Association0.4%36
- Cooperative0.2%19
- Other0.2%16
- P.S.A.0.1%11
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 836.44m | USD 213.80m | |
| 2 | S.A. | USD 383.09m | USD 133.25k | |
| 3 | sp. z o.o. | USD 175.98m | USD 24.67m | |
| 4 | sp. z o.o. | USD 95.97m | USD 22.09m | |
| 5 | sp. z o.o. | USD 86.89m | USD 4.33m | |
| 6 | sp. z o.o. | USD 62.87m | USD -3.55m | |
| 7 | sp. z o.o. | USD 59.87m | USD 6.87m | |
| 8 | sp. z o.o. | USD 59.50m | USD 3.22m | |
| 9 | sp. z o.o. | USD 58.38m | USD 58.81k | |
| 10 | S.A. | USD 57.39m | — |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 836.44m | +99,923.2% y/y | |
| 2 | sp. z o.o. | USD 10.80m | +1,843.3% y/y | |
| 3 | sp. z o.o. | USD 8.75m | +1,416.6% y/y | |
| 4 | sp. z o.o. | USD 43.60m | +766.2% y/y | |
| 5 | sp. z o.o. | USD 62.87m | +718.2% y/y | |
| 6 | sp. z o.o. | USD 19.32m | +593.7% y/y | |
| 7 | sp. z o.o. | USD 6.88m | +510.1% y/y | |
| 8 | sp. k. | USD 6.72m | +351.2% y/y | |
| 9 | sp. z o.o. | USD 3.66m | +337.6% y/y | |
| 10 | sp. z o.o. | USD 2.90m | +331.7% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| EHG | GlobalConnect | PLN 4.78 | +3.02% | USD 622.52m |
Related PKD codes in division 55
FAQ
The primary industry for 8,690 companies is hotels and similar accommodation. 3,213 entities have filed financial statements.
So far in 2026, 192 new companies with PKD 55.10.Z have been registered. In all of 2025, there were 308 such companies.
So far in 2026, 68 companies with PKD 55.10.Z have been deregistered. In all of 2025, there were 151 such companies.
In 2025, the median revenue for PKD 55.10.Z was USD 569.21k and the mean revenue was USD 3.12m, based on 2,070 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.09k, an improvement on 2024 (USD 4.36k). Among all 674 industries in Poland, PKD 55.10.Z ranks 389th, placing it among the weakest 42%.
The most common legal form for PKD 55.10.Z is sp. z o.o., used by 4,790 companies in this industry (55.1% of the total). In second place is a sole proprietorship (2,860 companies, 32.9%), and in third place – sp. j. (405 companies, 4.7%).



