Beauty treatment and other cosmetic activities (PKD 96.22.Z)
This subclass includes:
- beautifying treatments such as facial massage, manicure, pedicure, permanent make-up, hair removal, tanning and other activities in the field of aesthetic cosmetology performed by cosmetologists and similar persons without medical qualifications and who are not medical personnel.
This subclass excludes:
- plastic surgery activities performed by specialist doctors, classified in 86.22.Z.
Industry statistics (2025)
Number of companies
Companies
64,093
Companies (primary PKD)
41,275
Companies with financials
311
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG97.5%40,224
- Sp. z o.o.2.5%1,018
- Foundation0.0%17
- P.S.A.0.0%4
- Sp. k.0.0%4
- Sp. j.0.0%3
- Other0.0%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. | USD 4.17m | USD -199.60k | |
| 2 | sp. z o.o. | USD 1.80m | USD 7.31k | |
| 3 | sp. z o.o. | USD 1.71m | USD 775.74k | |
| 4 | sp. z o.o. | USD 1.49m | USD 422.82k | |
| 5 | sp. z o.o. | USD 1.42m | USD -200.23k | |
| 6 | sp. k. | USD 1.11m | USD 101.56k | |
| 7 | sp. z o.o. | USD 1.09m | USD 334.78k | |
| 8 | sp. z o.o. | USD 1.04m | USD 247.86k | |
| 9 | sp. z o.o. | USD 963.70k | USD 41.13k | |
| 10 | sp. z o.o. | USD 899.45k | USD 33.42k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.09m | +245.9% y/y | |
| 2 | sp. z o.o. | USD 366.87k | +188.7% y/y | |
| 3 | sp. z o.o. | USD 899.45k | +136.3% y/y | |
| 4 | sp. z o.o. | USD 289.81k | +130.7% y/y | |
| 5 | sp. z o.o. | USD 165.97k | +111.2% y/y | |
| 6 | sp. z o.o. | USD 207.46k | +110.9% y/y | |
| 7 | sp. z o.o. | USD 271.77k | +106.2% y/y | |
| 8 | sp. z o.o. | USD 380.60k | +95.5% y/y | |
| 9 | sp. z o.o. | USD 116.24k | +80.4% y/y | |
| 10 | sp. z o.o. | USD 1.71m | +56.9% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 96
FAQ
The primary industry for 41,275 companies is beauty treatment and other cosmetic activities. 311 entities have filed financial statements.
So far in 2026, 5,871 new companies with PKD 96.22.Z have been registered. In all of 2025, there were 9,712 such companies.
So far in 2026, 341 companies with PKD 96.22.Z have been deregistered. In all of 2025, there were 24 such companies.
In 2025, the median revenue for PKD 96.22.Z was USD 40.09k and the mean revenue was USD 143.04k, based on 255 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 36.00, down from 2024 (USD 805.00). Among all 674 industries in Poland, PKD 96.22.Z ranks 569th, placing it among the weakest 16%.
The most common legal form for PKD 96.22.Z is a sole proprietorship, used by 40,224 companies in this industry (97.5% of the total). In second place is sp. z o.o. (1,018 companies, 2.5%), and in third place – a foundation (17 companies, 0.0%).

