PKD for physiotherapists: which code?

You are starting a business and the CEIDG form (the Central Register and Information on Business Activity) asks for PKD codes (Polish Classification of Activities). You see a long list that includes medical practice, nursing activity and traditional medicine, and you are looking for the one that describes your work. On top of that, old numbers from the previous classification circulate online, so it is easy to enter something that is no longer current.

The answer to the question about the PKD code for a physiotherapist is short: in the PKD 2025 classification, in force since 2025, physiotherapy has its own subclass 86.95.Z "Physiotherapy activities". Below we check what this code covers, which codes you can add alongside it, how to enter them in CEIDG and why the switch from the old PKD 2007 has a deadline.

Key takeaways

• The PKD code for physiotherapy in PKD 2025 is 86.95.Z. It corresponds to code 86.90.A in the old PKD 2007 classification.
• PKD 2007 may be used only until 31 December 2026 (§ 2(1) of the PKD regulation).
• In CEIDG you give codes at subclass level and indicate one predominant code (Article 5(1)(8) of the CEIDG Act).
• You report a change of codes in CEIDG within 7 days of the change (Article 15(1)(1)(a)).
• The application to the register of entities performing medical activity (RPWDL) does not require a PKD code, but it does require a NIP (tax identification number).

Short answer: main code and additional codes

The Council of Ministers regulation of 18 December 2024 on PKD introduced the PKD 2025 classification from 1 January 2025. Subclass 86.95.Z covers:

• individual and group physiotherapy activity carried out to prevent or alleviate disease processes, remove their effects, restore bodily function or reduce pain,
• in such areas as physical therapy, kinesitherapy and therapeutic massage,
• physiotherapy prevention activity.

The explanatory notes to the classification also state what does not belong in 86.95.Z: osteopathy and chiropractic (86.96.Z), shiatsu, Thai massage, watsu, qigong and tui na (86.99.D), and spa salons (96.23.Z).

If you run an ordinary physiotherapy practice, 86.95.Z will be your predominant code. You choose additional codes for services you actually provide:

Service	PKD 2025 code	Notes
Physical therapy, kinesitherapy, therapeutic massage, physiotherapy prevention	86.95.Z	Main code for a practice
Relaxation massage, spa salon	96.23.Z	The subclass description includes relaxation massage salons and excludes therapeutic massage (86.95.Z)
Shiatsu, Thai massage, watsu, qigong, tui na	86.99.D	Outside 86.95.Z
Osteopathy, chiropractic	86.96.Z	Traditional, complementary and alternative medicine
Retail sale of medical and orthopaedic devices	47.74.Z	Includes, among others, orthopaedic collars, crutches, compression products

Do not add codes "just in case". Codes should match the activity actually carried out. Whether a given service is permitted at all within a physiotherapy practice follows from provisions other than PKD, which we do not discuss here. A PKD code is a statistical marking, not an entitlement.

PKD and the type of activity: professional practice or medical entity

The Act on Medical Activity allows a physiotherapist to practise either as an individual physiotherapy practice (a sole-proprietor business) or as a group physiotherapy practice in a civil, general or professional partnership (Article 5(2)(3)). A medical entity is a separate path, described in the article on professional practice or medical entity.

For PKD codes this has two effects:

• Sole-proprietor business: you enter the codes in the CEIDG application. An entry in CEIDG is a condition for practising an individual physiotherapy practice (Article 19a(1)(4) of the Act on Medical Activity).
• Entity entered in the KRS (National Court Register): the codes are changed in the National Court Register, not in CEIDG (see Article 12(3) of the Act of 21 November 2025, Journal of Laws 2025 item 1792).

The application to RPWDL is a separate document. For a physiotherapist it contains the first name and surname, the number of the document confirming the right to practise, the form of activity and scope of services, the address where services are provided, NIP and a correspondence address (Article 102a(1) of the Act on Medical Activity). A PKD code is not on that list. We describe the application in detail in the article on RPWDL registration.

The switch from the old PKD 2007 to PKD 2025

In PKD 2007 physiotherapy had code 86.90.A "Physiotherapy activities". The correspondence table in the annex to the regulation shows that subclass 86.95.Z fully covers the former 86.90.A, so there is no change of scope here, only a change of number.

Deadlines worth knowing:

1. PKD 2007 may be used in parallel for activity marked with it before 1 January 2025, but no longer than until 31 December 2026 (§ 2(1) of the PKD regulation).
2. If you do not change the subject of your activity in CEIDG by 31 December 2026, the code will be replaced automatically with a PKD 2025 code by 31 January 2027, where that is possible (Article 12(1) of the Act of 21 November 2025).
3. Where an automatic change is not possible, after 31 January 2027 the CEIDG entry is deleted ex officio (Article 12(2) of that Act).

The third point sounds serious, so if you set up your business before 2025 and still have 86.90.A there, look at your CEIDG entry and correct it yourself. Do not wait for the automatic change.

How to enter PKD in CEIDG and how the RPWDL entry follows

The order of steps when setting up an individual practice (full data and registration deadlines for RPWDL are in a separate article):

1. CEIDG application. You file it electronically through the form on the CEIDG website, in the Business Information Point system. An application for entry is free of charge (Article 13 of the CEIDG Act). In the form you give the subject of the activity according to PKD at subclass level, including one predominant code (Article 5(1)(8)).
2. Predominant code. For a practice this will be 86.95.Z. You add additional codes only for services you actually perform.
3. RPWDL application. You file it with the competent register authority; it includes, among other things, NIP. Medical activity may be started after obtaining the entry, except in the situation in Article 104 (Article 103). You will find the full path in the guide to opening a physiotherapy practice and in the checklist before opening a practice.

CEIDG and RPWDL are two registers with two applications. An entry in one does not replace an entry in the other.

When to change PKD

A change of codes in CEIDG is needed when the subject of your activity changes. Examples:

• you add a new service, such as selling orthopaedic devices or relaxation massage,
• you drop a service you had entered,
• you change a code from PKD 2007 to PKD 2025,
• you open a second practice and the profile of the activity changes (we write about this in the article on opening a second practice).

An entrepreneur must file an application to change the entry within 7 days of the change of data, including the subject of activity (Article 15(1)(1)(a) in connection with Article 5(1)(8) of the CEIDG Act). We set out the costs of opening a whole practice in the article on the cost of opening a practice.

Common mistakes

• An old PKD 2007 code. Entering 86.90.A instead of 86.95.Z in a new application, or not correcting an old entry.
• Too many codes "just in case". Codes describe the activity you actually carry out.
• Confusing therapeutic and relaxation massage. Therapeutic massage is in 86.95.Z, and relaxation massage salons in 96.23.Z.
• Believing PKD replaces an RPWDL entry. They are two separate registers.
• Not reporting a change after adding a service. The 7-day deadline runs from the date of the change.

Frequently asked questions

What is the PKD code for a physiotherapist?

In PKD 2025 it is 86.95.Z "Physiotherapy activities". In the old PKD 2007 classification it corresponded to code 86.90.A.

Can I keep using code 86.90.A?

PKD 2007 may be used for activity marked with it before 2025, but no longer than until 31 December 2026 (§ 2(1) of the PKD regulation). After that date the code in CEIDG will be replaced automatically, or the entry will be deleted if an automatic change is not possible (Article 12 of the Act of 21 November 2025).

Which PKD code should I choose for massage?

Therapeutic massage is in 86.95.Z. Relaxation massage salons are described by subclass 96.23.Z, and shiatsu and Thai massage by subclass 86.99.D. Choose the code that matches the type of massage you actually perform.

Is a PKD code needed for an RPWDL entry?

We did not find a PKD code among the data required in the application for a physiotherapist's entry in the register (Article 102a(1) of the Act on Medical Activity). You do need a NIP and a CEIDG entry if you run an individual practice (Article 19a(1)(4)).

How many PKD codes can I have in CEIDG?

The CEIDG Act requires the subject of activity to be entered at subclass level with one predominant code (Article 5(1)(8)). We did not check whether there is an upper limit on the number of codes in the form.

---

Legal status as of: 2 November 2026

Legal basis: Council of Ministers regulation of 18 December 2024 on the Polish Classification of Activities (Journal of Laws 2024 item 1936), § 2 and 6 and the annex (subclasses 86.95.Z, 86.96.Z, 86.99.D, 96.23.Z, 47.74.Z and the correspondence table with PKD 2007); Act of 6 March 2018 on the Central Register and Information on Business Activity and the Business Information Point (consolidated text Journal of Laws 2026 item 30), Article 5(1)(8), Articles 13 and 15; Act of 21 November 2025 amending the Act on Official Statistics and certain other acts (Journal of Laws 2025 item 1792), Articles 12 and 13, in the wording quoted in the announcement of Journal of Laws 2026 item 30; Act of 15 April 2011 on Medical Activity (consolidated text Journal of Laws 2026 item 156), Article 5(2)(3), Article 19a, Article 102a and Article 103. We did not check: tax and ZUS rules connected with choosing codes, rules for selling medical devices, entry of partnerships in the KRS, or the limit on the number of codes in the CEIDG form.

Last reviewed: 2 November 2026

The FUNDAMENT package contains a guide to RPWDL registration, organisational rules with instructions, and checklists for premises requirements and liability insurance cover. After your CEIDG entry, this gives you the next part of the formalities in order. See the FUNDAMENT package or compare packages.

Related articles:
- RPWDL registration for physiotherapists
- How to open a physiotherapy practice 2026
- Professional practice or medical entity
- The cost of opening a physiotherapy practice