Renting and operating of own or leased real estate (PKD 68.20.Z)
This subclass includes:
- renting and management of own or leased real estate:
- residential buildings and dwellings,
- non-residential buildings, including office buildings, industrial buildings, warehouses (including self-storage), hotels and other accommodation facilities, exhibition buildings, retail buildings, shopping centres and data centres,
- land, including agricultural and forest land,
- renting houses, flats and apartments (including furnished ones) for longer-term use, that is, on an annual cycle or longer,
- renting sites for mobile homes used as the main place of residence,
- development of building projects for own purposes, for example the rental of space in buildings,
- renting roof space (for example for solar installations),
- renting of industrial plants and factories, including machinery and equipment,
- renting space in shelters exclusively for livestock.
This subclass excludes:
- activities of hotels (including apartment hotels), holiday homes, guest-room rentals, camping and caravan sites, and other short-stay accommodation facilities and places (including dormitories and other student accommodation) for a period shorter than one year, classified in the relevant subclasses of division 55,
- development of residential or non-residential building projects for subsequent sale, classified in
- management of real estate (for example management of jointly owned residential buildings or dwellings), classified in 68.32.B,
- renting of machinery and equipment, classified in the relevant subclasses of group 77.3,
- social work with accommodation for elderly persons and persons with disabilities providing round-the-clock supervision and care, classified in 87.30.Z. commission
Industry statistics (2025)
Number of companies
Companies
346,677
Companies (primary PKD)
48,574
Companies with financials
19,882
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.46.7%22,682
- JDG36.3%17,655
- Sp. j.5.0%2,412
- Cooperative4.0%1,965
- Sp. k.4.0%1,920
- S.A.1.0%489
- Foundation0.7%317
- Association0.6%297
- Other0.5%232
- P.S.A.0.2%118
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 7.30bn | USD 2.59bn | |
| 2 | sp. z o.o. | USD 1.22bn | USD 48.89m | |
| 3 | sp. z o.o. | USD 1.22bn | USD -62.02m | |
| 4 | sp. z o.o. | USD 491.68m | USD 233.25k | |
| 5 | S.A. | USD 183.70m | USD 84.07m | |
| 6 | sp. z o.o. | USD 144.26m | USD 72.57m | |
| 7 | sp. z o.o. | USD 135.59m | USD 74.39m | |
| 8 | Polish sports union | USD 123.16m | USD -9.57m | |
| 9 | sp. z o.o. | USD 76.05m | USD 58.47m | |
| 10 | Cooperative | USD 75.39m | USD 888.22k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 491.68m | +102,494.1% y/y | |
| 2 | sp. z o.o. | USD 18.70m | +4,508.6% y/y | |
| 3 | S.K.A. | USD 5.83m | +2,493.5% y/y | |
| 4 | sp. z o.o. | USD 24.76m | +2,261.3% y/y | |
| 5 | sp. z o.o. | USD 14.48m | +2,046.8% y/y | |
| 6 | sp. z o.o. | USD 5.59m | +1,802.4% y/y | |
| 7 | sp. z o.o. | USD 9.62m | +1,775.7% y/y | |
| 8 | sp. z o.o. | USD 21.76m | +1,518.7% y/y | |
| 9 | sp. z o.o. | USD 22.02m | +1,496.9% y/y | |
| 10 | sp. z o.o. | USD 4.68m | +1,354.9% y/y |
Stock market
6 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| PBX | GPW Main Market | PLN 7.97 | +0.89% | USD 49.47m | |
| EFK | GPW Main Market | PLN 6.95 | -5.44% | USD 8.68m | |
| LET | NewConnect | PLN 0.16 | -3.59% | USD 2.56m | |
| CCE | GPW Main Market | PLN 0.26 | -0.76% | USD 2.23m | |
| RNT | NewConnect | PLN 5.50 | 0.00% | USD 1.88m | |
| LCN | NewConnect | PLN 0.21 | +1.90% | USD 1.13m |
Related PKD codes in division 68
FAQ
The primary industry for 48,574 companies is renting and operating of own or leased real estate. 19,882 entities have filed financial statements.
So far in 2026, 1,486 new companies with PKD 68.20.Z have been registered. In all of 2025, there were 1,976 such companies.
So far in 2026, 406 companies with PKD 68.20.Z have been deregistered. In all of 2025, there were 680 such companies.
In 2025, the median revenue for PKD 68.20.Z was USD 227.07k and the mean revenue was USD 2.15m, based on 13,857 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 9.78k, an improvement on 2024 (USD 7.40k). Among all 674 industries in Poland, PKD 68.20.Z ranks 292nd, putting it in the top 43%.
The most common legal form for PKD 68.20.Z is sp. z o.o., used by 22,682 companies in this industry (46.7% of the total). In second place is a sole proprietorship (17,655 companies, 36.3%), and in third place – sp. j. (2,412 companies, 5.0%).






