Holiday and other short-stay accommodation (PKD 55.20.Z)
This subclass covers the provision of accommodation on a daily or weekly basis in specially designated furnished rooms or premises enabling living, meal preparation and sleeping, or with cooking facilities or equipped kitchens. Customer service on site is generally not provided. Minimal accommodation-related services may be provided, if any at all. This subclass covers the provision of short-term accommodation, for example in:
- holiday camps and other holiday accommodation establishments (for example holiday centres, excursion houses, training and holiday centres),
- holiday homes and apartments,
- guest rooms and bungalows,
- cottages or chalets, without service,
- hostels,
- boarding houses,
- rural tourism farms (agritourism),
- mountain huts and refuges.
This subclass excludes:
Industry statistics (2025)
Number of companies
Companies
105,065
Companies (primary PKD)
27,780
Companies with financials
1,901
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG88.3%24,520
- Sp. z o.o.9.9%2,745
- Sp. j.0.6%160
- Foundation0.5%129
- Sp. k.0.4%101
- Association0.2%58
- P.S.A.0.1%17
- Cooperative0.1%17
- S.A.0.1%14
- Other0.0%8
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 43.93m | USD 1.83m | |
| 2 | sp. z o.o. | USD 37.66m | USD 342.41k | |
| 3 | sp. z o.o. | USD 18.58m | USD 1.13m | |
| 4 | Association | USD 17.41m | USD 2.11m | |
| 5 | sp. z o.o. | USD 17.06m | USD 1.30m | |
| 6 | sp. z o.o. | USD 15.74m | USD 118.83k | |
| 7 | S.A. | USD 15.39m | USD 2.73m | |
| 8 | sp. z o.o. | USD 9.07m | USD 2.36m | |
| 9 | sp. z o.o. | USD 7.61m | USD 43.25k | |
| 10 | sp. z o.o. | USD 7.46m | USD 4.80k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.31m | +982.3% y/y | |
| 2 | sp. k. | USD 3.61m | +874.1% y/y | |
| 3 | sp. z o.o. | USD 1.08m | +777.1% y/y | |
| 4 | sp. z o.o. | USD 1.18m | +603.2% y/y | |
| 5 | sp. z o.o. | USD 805.69k | +457.8% y/y | |
| 6 | sp. z o.o. | USD 2.26m | +327.7% y/y | |
| 7 | sp. z o.o. | USD 431.48k | +272.9% y/y | |
| 8 | sp. z o.o. | USD 390.27k | +270.8% y/y | |
| 9 | sp. z o.o. + limited partnership | USD 377.92k | +269.7% y/y | |
| 10 | sp. z o.o. | USD 799.20k | +264.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 55
FAQ
The primary industry for 27,780 companies is holiday and other short-stay accommodation. 1,901 entities have filed financial statements.
So far in 2026, 1,375 new companies with PKD 55.20.Z have been registered. In all of 2025, there were 1,333 such companies.
So far in 2026, 491 companies with PKD 55.20.Z have been deregistered. In all of 2025, there were 91 such companies.
In 2025, the median revenue for PKD 55.20.Z was USD 102.56k and the mean revenue was USD 585.35k, based on 1,272 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 3.40k, an improvement on 2024 (USD 1.13k). Among all 674 industries in Poland, PKD 55.20.Z ranks 430th, placing it among the weakest 36%.
The most common legal form for PKD 55.20.Z is a sole proprietorship, used by 24,520 companies in this industry (88.3% of the total). In second place is sp. z o.o. (2,745 companies, 9.9%), and in third place – sp. j. (160 companies, 0.6%).




