Dental practice activities (PKD 86.23.Z)
This subclass includes:
- general or specialist dental practice (for example in the fields of periodontology, endodontics, paediatric dentistry, orthodontics, dental surgery, diseases of the oral cavity).
This subclass excludes:
- production of artificial teeth, dental prostheses and orthodontic appliances by technicians who do not fit them to patients, classified in 32.50.A,
- inpatient hospital activities, classified in 86.10.Z,
- auxiliary dental activities (for example dental hygienists and dental assistants), classified in 86.99.D.
This group includes medical, therapeutic, rehabilitation or preventive activities (without accommodation) carried out by persons practising a medical profession (including paramedics) or persons authorised to practise within the scope of therapeutic activity, excluding hospital activities and medical and dental practices.
Industry statistics (2025)
Number of companies
Companies
39,343
Companies (primary PKD)
32,933
Companies with financials
1,448
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG91.7%30,203
- Sp. z o.o.6.0%1,972
- Sp. j.1.1%346
- Sp. p.0.6%200
- Sp. k.0.5%156
- Foundation0.1%18
- P.S.A.0.0%8
- Cooperative0.0%8
- Other0.0%5
- S.A.0.0%3
- Association0.0%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. + limited partnership | USD 23.67m | USD 7.50m | |
| 2 | sp. z o.o. | USD 22.96m | USD 232.42k | |
| 3 | sp. z o.o. | USD 18.33m | USD 2.94m | |
| 4 | sp. z o.o. | USD 16.99m | USD 1.52m | |
| 5 | sp. z o.o. | USD 12.06m | USD 534.02k | |
| 6 | sp. z o.o. | USD 10.61m | USD 730.92k | |
| 7 | S.A. | USD 9.55m | USD 92.08k | |
| 8 | sp. z o.o. | USD 9.23m | USD 1.06m | |
| 9 | S.K.A. | USD 8.94m | USD 1.43m | |
| 10 | sp. z o.o. | USD 7.18m | USD 807.22k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 3.00m | +348.8% y/y | |
| 2 | sp. z o.o. | USD 4.28m | +249.3% y/y | |
| 3 | sp. z o.o. | USD 1.91m | +221.8% y/y | |
| 4 | sp. k. | USD 4.61m | +218.8% y/y | |
| 5 | sp. z o.o. | USD 6.88m | +194.5% y/y | |
| 6 | sp. z o.o. | USD 2.14m | +157.3% y/y | |
| 7 | sp. z o.o. | USD 1.85m | +133.6% y/y | |
| 8 | sp. z o.o. | USD 4.13m | +132.1% y/y | |
| 9 | sp. k. | USD 1.47m | +127.1% y/y | |
| 10 | sp. z o.o. | USD 1.24m | +115.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 86
FAQ
The primary industry for 32,933 companies is dental practice activities. 1,448 entities have filed financial statements.
So far in 2026, 667 new companies with PKD 86.23.Z have been registered. In all of 2025, there were 1,471 such companies.
So far in 2026, 105 companies with PKD 86.23.Z have been deregistered. In all of 2025, there were 55 such companies.
In 2025, the median revenue for PKD 86.23.Z was USD 663.79k and the mean revenue was USD 1.11m, based on 1,113 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 32.21k, an improvement on 2024 (USD 27.07k). Among all 674 industries in Poland, PKD 86.23.Z ranks 90th, putting it in the top 13%.
The most common legal form for PKD 86.23.Z is a sole proprietorship, used by 30,203 companies in this industry (91.7% of the total). In second place is sp. z o.o. (1,972 companies, 6.0%), and in third place – sp. j. (346 companies, 1.1%).



