Accommodation (PKD division 55)
This division includes:
- provision of short-term stay accommodation for tourists and other travellers, and long-term accommodation for students, employees and other persons.
Some business entities may provide only accommodation, while others provide accommodation together with catering and/or access to recreational facilities.
This division excludes:
- provision of long-term accommodation as the main place of residence in premises (for example flats or apartments) usually rented on an annual basis, classified in the relevant subclasses of division 68.
Industry statistics (2025)
Number of companies
Companies
154,513
Companies (primary PKD)
38,225
Companies with financials
5,566
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG71.5%28,400
- Sp. z o.o.23.0%9,140
- Sp. j.2.3%900
- Sp. k.1.2%469
- Foundation0.8%318
- Association0.4%175
- S.A.0.3%111
- Cooperative0.2%62
- Other0.1%59
- P.S.A.0.1%34
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 836.44m | USD 213.80m | |
| 2 | S.A. | USD 383.09m | USD 133.25k | |
| 3 | sp. z o.o. | USD 175.98m | USD 24.67m | |
| 4 | sp. z o.o. | USD 95.97m | USD 22.09m | |
| 5 | sp. z o.o. | USD 86.89m | USD 4.33m | |
| 6 | sp. z o.o. | USD 62.87m | USD -3.55m | |
| 7 | sp. z o.o. | USD 59.87m | USD 6.87m | |
| 8 | sp. z o.o. | USD 59.50m | USD 3.22m | |
| 9 | sp. z o.o. | USD 58.38m | USD 58.81k | |
| 10 | S.A. | USD 57.39m | — |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 836.44m | +99,923.2% y/y | |
| 2 | sp. z o.o. + limited partnership | USD 13.18m | +4,762.5% y/y | |
| 3 | sp. z o.o. | USD 6.24m | +2,146.9% y/y | |
| 4 | sp. z o.o. | USD 10.80m | +1,843.3% y/y | |
| 5 | sp. z o.o. | USD 8.75m | +1,416.6% y/y | |
| 6 | sp. z o.o. | USD 3.92m | +1,298.9% y/y | |
| 7 | sp. k. | USD 3.61m | +874.1% y/y | |
| 8 | sp. z o.o. | USD 43.60m | +766.2% y/y | |
| 9 | sp. z o.o. | USD 62.87m | +718.2% y/y | |
| 10 | sp. z o.o. | USD 7.02m | +668.2% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| EHG | GlobalConnect | PLN 4.78 | +3.02% | USD 622.52m |
PKD codes in division 55
FAQ
The primary industry for 38,225 companies is accommodation. 5,566 entities have filed financial statements.
So far in 2026, 1,692 new companies with PKD 55 have been registered. In all of 2025, there were 1,752 such companies.
So far in 2026, 593 companies with PKD 55 have been deregistered. In all of 2025, there were 257 such companies.
In 2025, the median revenue for PKD 55 was USD 269.48k and the mean revenue was USD 2.05m, based on 3,589 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 4.25k, an improvement on 2024 (USD 2.06k). Among all 674 PKD divisions in Poland, it ranks 427th, placing it among the weakest 37%.
The most common legal form for PKD 55 is a sole proprietorship, used by 28,400 companies in this industry (71.5% of the total). In second place is sp. z o.o. (9,140 companies, 23.0%), and in third place – sp. j. (900 companies, 2.3%).




