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
276,277
Companies (primary PKD)
79,845
Companies with financials
16,558
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG69.2%80,602
- Sp. z o.o.25.9%30,103
- Sp. j.2.1%2,398
- Sp. k.1.2%1,407
- Foundation0.6%699
- Cooperative0.3%381
- Association0.3%338
- S.A.0.2%176
- P.S.A.0.1%85
- Other0.1%84
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 906.05m | USD 56.52m | |
| 2 | S.A. | USD 857.00m | USD 5.50m | |
| 3 | sp. z o.o. | USD 638.12m | USD 144.48m | |
| 4 | sp. z o.o. | USD 175.98m | USD 24.67m | |
| 5 | sp. z o.o. | USD 130.13m | USD 13.57m | |
| 6 | sp. z o.o. | USD 114.96m | USD 3.03m | |
| 7 | sp. z o.o. | USD 95.97m | USD 22.09m | |
| 8 | sp. z o.o. | USD 86.89m | USD 4.33m | |
| 9 | sp. z o.o. | USD 78.83m | USD 5.11m | |
| 10 | sp. z o.o. + limited partnership | USD 77.33m | USD 11.18m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. + limited partnership | USD 13.18m | +4,762.5% y/y | |
| 2 | sp. z o.o. | USD 6.24m | +2,146.9% y/y | |
| 3 | sp. z o.o. | USD 10.80m | +1,843.3% y/y | |
| 4 | sp. z o.o. | USD 4.00m | +1,440.1% 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
3 companies from this industry are listed.
FAQ
The primary industry for 79,845 companies is accommodation and food service activities. 16,558 entities have filed financial statements.
So far in 2026, 7,567 new companies with PKD I have been registered. In all of 2025, there were 8,922 such companies.
So far in 2026, 1,308 companies with PKD I have been deregistered. In all of 2025, there were 373 such companies.
In 2025, the median revenue for PKD I was USD 299.51k and the mean revenue was USD 1.46m, based on 9,816 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 5.47k, an improvement on 2024 (USD 4.24k). Among all 88 PKD sections in Poland, it ranks 57th, placing it among the weakest 35%.
The most common legal form for PKD I is a sole proprietorship, used by 80,602 companies in this industry (69.2% of the total). In second place is sp. z o.o. (30,103 companies, 25.9%), and in third place – sp. j. (2,398 companies, 2.1%).












