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 (primary PKD)
11,664
Companies (secondary PKD)
105,763
Companies with financials
5,374
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.80.2%9,065
- Sp. j.8.0%903
- Sp. k.4.5%512
- Foundation2.8%318
- Association1.6%181
- S.A.1.0%112
- Cooperative0.5%61
- Other0.5%58
- P.S.A.0.3%32
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | $53.47M | $2.28M | |
| 2 | sp. z o.o. | $43.26M | $1.23M | |
| 3 | sp. z o.o. + limited partnership | $40.82M | $3.99M | |
| 4 | sp. z o.o. | $32.88M | $2.89M | |
| 5 | S.A. | $30.22M | $4.32M | |
| 6 | S.A. | $30.06M | $3.17M | |
| 7 | sp. z o.o. | $29.84M | $1.01M | |
| 8 | sp. z o.o. + limited partnership | $28.25M | $2.55M | |
| 9 | sp. z o.o. | $25.42M | $2.66M | |
| 10 | sp. z o.o. | $24.00M | $2.32M |
PKD codes in this division
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