Tour operator activities (PKD 79.12.Z)
This subclass includes:
- activities related to organising, offering and selling travel packages:
- standard domestic and international travel packages,
- customised domestic and international travel packages. A travel package comprises a package that usually includes passenger and baggage transport, accommodation, meals and sightseeing-related services. Tourism organisers are involved in servicing travel packages sold by travel agents, including organising and combining diverse services within travel packages. They may be employed, contracted by travel agents or operate as independent tourism organisers.
This subclass excludes:
- sale of travel packages by travel agents, classified in 79.11.Z. associated
Industry statistics (2025)
Number of companies
Companies
36,564
Companies (primary PKD)
4,663
Companies with financials
1,199
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG53.1%2,475
- Sp. z o.o.37.1%1,729
- Foundation2.8%131
- Association2.5%117
- Sp. j.1.8%83
- Sp. k.1.6%75
- Other0.4%19
- S.A.0.3%16
- P.S.A.0.2%8
- Cooperative0.2%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 | S.A. | USD 1.09bn | USD 58.59m | |
| 2 | sp. z o.o. | USD 884.57m | USD 15.55m | |
| 3 | sp. z o.o. | USD 401.20m | USD 1.42m | |
| 4 | S.A. | USD 282.12m | USD 3.27m | |
| 5 | sp. z o.o. | USD 237.43m | USD 8.29m | |
| 6 | sp. z o.o. | USD 75.44m | USD 37.28m | |
| 7 | sp. z o.o. | USD 26.27m | USD 816.40k | |
| 8 | sp. z o.o. | USD 24.19m | USD 1.39m | |
| 9 | sp. z o.o. | USD 23.37m | USD 325.78k | |
| 10 | sp. z o.o. | USD 23.22m | USD 413.50k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.62m | +326.7% y/y | |
| 2 | sp. z o.o. | USD 2.00m | +293.6% y/y | |
| 3 | sp. z o.o. | USD 2.01m | +244.9% y/y | |
| 4 | sp. z o.o. | USD 1.18m | +238.3% y/y | |
| 5 | sp. z o.o. | USD 2.09m | +214.4% y/y | |
| 6 | sp. z o.o. | USD 6.43m | +198.9% y/y | |
| 7 | sp. z o.o. | USD 1.30m | +197.2% y/y | |
| 8 | sp. z o.o. | USD 835.16k | +188.5% y/y | |
| 9 | sp. z o.o. | USD 1.60m | +186.4% y/y | |
| 10 | sp. z o.o. | USD 806.88k | +152.6% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| RBW | GPW Main Market | PLN 122.50 | -0.89% | USD 445.66m |
Related PKD codes in division 79
FAQ
The primary industry for 4,663 companies is tour operator activities. 1,199 entities have filed financial statements.
So far in 2026, 296 new companies with PKD 79.12.Z have been registered. In all of 2025, there were 370 such companies.
So far in 2026, 43 companies with PKD 79.12.Z have been deregistered. In all of 2025, there were 40 such companies.
In 2025, the median revenue for PKD 79.12.Z was USD 354.04k and the mean revenue was USD 5.40m, based on 746 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.76k, an improvement on 2024 (USD 6.90k). Among all 674 industries in Poland, PKD 79.12.Z ranks 315th, putting it in the top 47%.
The most common legal form for PKD 79.12.Z is a sole proprietorship, used by 2,475 companies in this industry (53.1% of the total). In second place is sp. z o.o. (1,729 companies, 37.1%), and in third place – a foundation (131 companies, 2.8%).







