Real estate activities (PKD section M)
PKD divisions in this section
This section includes:
- activities related to the management of real estate for own account, renting, buying and selling real estate,
- activities of various types of entities operating in the real estate market, for example investment companies, real estate investment funds, including REIT funds (Real Estate Rental Companies (SRWN)), real estate asset management companies, development companies or real estate trading companies, housing cooperatives,
- activities of agents and/or brokers in at least one of the following areas: buying or selling real estate, renting real estate, providing other real estate-related services (for example property valuation or escrow agency activities),
- property management,
- implementation of own building and civil engineering construction projects (including renovation and reconstruction) for subsequent sale or rental. Activities covered by this section may be carried out on owned or leased property or performed on contract.
This section excludes:
- general and specialised construction works, classified in the relevant subclasses of section F "Construction".
Industry statistics (2025)
Number of companies
Companies (primary PKD)
67,791
Companies (secondary PKD)
253,021
Companies with financials
38,923
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.77.1%52,252
- Sp. k.6.9%4,653
- Cooperative5.9%3,985
- Sp. j.5.3%3,603
- S.A.1.2%794
- Foundation0.6%396
- Association0.5%340
- Other0.5%306
- P.S.A.0.4%291
- Sp. p.0.0%8
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. | $491.41M | $145.20M | |
| 2 | sp. z o.o. | $199.68M | $21.32M | |
| 3 | sp. z o.o. | $168.72M | $14.41M | |
| 4 | Cooperative | $154.51M | $0.00 | |
| 5 | sp. z o.o. | $135.59M | $74.39M | |
| 6 | Polish sports union | $123.16M | -$9.57M | |
| 7 | Cooperative | $109.18M | $1.72M | |
| 8 | sp. z o.o. | $105.03M | $938k | |
| 9 | sp. z o.o. | $87.17M | $3.03M | |
| 10 | sp. z o.o. | $80.22M | $39.63M |
