Spa, sauna and steam bath activities (PKD 96.23.Z)
This subclass includes:
- operation of Turkish baths, saunas and steam baths, day spas, solariums, slimming salons and salons offering treatments to reduce body fat and similar services,
- operation of relaxation massage salons.
This subclass excludes:
- service activities related to physical conditioning within accommodation activities, classified in the relevant subclasses of division 55,
- therapeutic massage, classified in 86.95.Z,
- activities of practitioners in shiatsu, Thai massage, watsu, qigong tui na, classified in 86.99.D,
- activities of clubs and facilities related to health, fitness and bodybuilding, classified in 93.13.Z.
Industry statistics (2025)
Number of companies
Companies
17,396
Companies (primary PKD)
3,386
Companies with financials
41
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG94.3%3,194
- Sp. z o.o.5.2%176
- Foundation0.2%8
- Sp. j.0.1%5
- P.S.A.0.1%2
- Cooperative0.0%1
Financial results
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 6.68m | USD -309.50k | |
| 2 | sp. z o.o. | USD 2.75m | USD 253.20k | |
| 3 | sp. z o.o. | USD 2.00m | USD 187.61k | |
| 4 | sp. z o.o. | USD 941.96k | USD 76.51k | |
| 5 | sp. z o.o. | USD 524.70k | USD -54.68k | |
| 6 | sp. z o.o. | USD 476.17k | USD 36.48k | |
| 7 | sp. z o.o. | USD 453.37k | USD 13.29k | |
| 8 | sp. z o.o. | USD 349.02k | USD -7.16k | |
| 9 | sp. z o.o. | USD 340.21k | USD 42.64k | |
| 10 | sp. z o.o. | USD 310.77k | USD 16.05k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 476.17k | +541.8% y/y | |
| 2 | sp. z o.o. | USD 265.18k | +135.2% y/y | |
| 3 | sp. z o.o. | USD 349.02k | +134.3% y/y | |
| 4 | sp. z o.o. | USD 2.00m | +110.3% y/y | |
| 5 | sp. z o.o. | USD 453.37k | +56.5% y/y | |
| 6 | sp. z o.o. | USD 310.77k | +42.6% y/y | |
| 7 | sp. z o.o. | USD 340.21k | +41.1% y/y | |
| 8 | sp. z o.o. | USD 185.55k | +28.2% y/y | |
| 9 | sp. z o.o. | USD 524.70k | +23.6% y/y | |
| 10 | sp. z o.o. | USD 118.07k | +16.8% y/y |
Stock market
No companies from this industry are listed.