Accommodation and food service activities (PKD section I)
PKD divisions in this section
This section includes:
- provision of short-term stay accommodation (shorter than one year), including with meals intended for direct consumption.
The quantity and type of ancillary services covered by this section are highly diverse.
This section excludes:
- preparation of food and beverages not intended for direct consumption, classified in the relevant subclasses of section C,
- wholesale and retail sale of food and beverages, classified in the relevant subclasses of section G,
- provision of long-term accommodation (more than one year) as the principal place of residence, classified in the relevant subclasses of section M.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
35,574
Companies (secondary PKD)
144,372
Companies with financials
15,715
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.83.4%29,686
- Sp. j.6.8%2,423
- Sp. k.4.4%1,550
- Foundation2.0%706
- Cooperative1.1%382
- Association1.0%354
- S.A.0.5%180
- P.S.A.0.2%83
- Other0.2%83
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. | $906.05M | $56.52M | |
| 2 | sp. z o.o. | $130.13M | $13.57M | |
| 3 | sp. z o.o. | $114.96M | $3.03M | |
| 4 | sp. z o.o. | $78.83M | $5.11M | |
| 5 | sp. z o.o. + limited partnership | $77.33M | $11.18M | |
| 6 | sp. z o.o. | $74.07M | $3.71M | |
| 7 | S.A. | $53.47M | $2.28M | |
| 8 | sp. z o.o. | $45.46M | $434k | |
| 9 | sp. j. | $43.89M | $43.78M | |
| 10 | sp. z o.o. | $43.26M | $1.23M |
