PKD Codes for a Nail and Beauty Salon

In short: for cosmetic treatments, including manicure and pedicure, the right code is 96.22.Z under PKD 2025 (the Polish Classification of Activities in force since 1 January 2025). If you are asking which PKD code applies to a beautician or a nail salon, start there. The old code 96.02.Z comes from PKD 2007 and, according to the transition key in the regulation, corresponds to two codes of the new classification: hairdressing and cosmetic. Below you can check which codes fit nails, brows, lashes and permanent makeup, how many codes to enter and how to change them in CEIDG (the Central Register and Information on Business).

Key points

• Beautifying treatments such as manicure, pedicure, permanent makeup and hair removal are described in PKD 2025 by subclass 96.22.Z.
• Hairdressing is 96.21.Z. Tanning studios and spa are 96.23.Z. Tattooing and piercing are 96.99.Z.
• In CEIDG you give one code for your predominant activity and any number of additional codes. Choose those that match what you actually do.
• You may use PKD 2007 for a business registered before 1 January 2025 until 31 December 2026 at the latest. A new business chooses PKD 2025 straight away.
• A PKD code does not replace sanitary procedures. The duty under Article 16 of the Act depends on what you do, not on the number in the register.

Which PKD code to choose for a nail salon and a beautician

The Council of Ministers Regulation of 18 December 2024 on the Polish Classification of Activities (Journal of Laws 2024, item 1936) introduces PKD 2025. Division 96 contains the codes relevant to beauty salons. The names and descriptions below come from the explanatory notes to the classification.

Type of service	PKD 2025 code	Subclass name
Manicure, pedicure, nail styling	96.22.Z	Beauty care and other cosmetic activities
Permanent makeup, hair removal, beautifying treatments	96.22.Z	as above
Brows and lashes (henna, lamination, extensions)	96.22.Z	as above. The notes do not name them explicitly, see below
Hairdressing, hair styling, shaving and beard trimming	96.21.Z	Hairdressing activities
Tanning studios, day spa, relaxation massage	96.23.Z	Spa, sauna and steam bath activities
Tattooing, piercing	96.99.Z	Other service activities not elsewhere classified
Retail sale of cosmetics in a shop	47.75.Z	Retail sale of cosmetic and toilet articles

According to the notes, subclass 96.22.Z covers beautifying treatments, for example facial massage, manicure, pedicure, permanent makeup, hair removal and tanning, performed by cosmetologists and similar people who are not medical specialists or medical staff. Brows and lashes are not named there. We place them in 96.22.Z on the basis of the general wording about beautifying treatments. That is our interpretation. If you want certainty, you can ask the Classification and Nomenclature Centre at the Statistical Office in Łódź for information. Such information helps determine the classification but is not binding.

Aesthetic medicine treatments performed by doctors are a different category and we do not cover them here.

PKD code for a beautician: main and additional codes

In CEIDG you give one code for the predominant activity and additional codes. The number of additional codes is not limited. The predominant activity is, as a rule, the one that brings the largest share of revenue. The limit of 10 entries applies to companies in the KRS (National Court Register), not to a sole proprietorship.

A practical split for a small salon:

1. Main: 96.22.Z, if most revenue comes from cosmetic treatments and nail styling.
2. Additional: 96.21.Z, if you also offer hairdressing services.
3. Additional: 47.75.Z, if you sell cosmetics on the premises.
4. Additional: an online retail code, if you sell online. Here do not copy the number from the previous classification. Biznes.gov.pl warns that code 47.91.Z has a different meaning in PKD 2025, and the GUS (Statistics Poland) key points to as many as 37 codes of the new classification for it. Choose the one that matches your goods.

Do not enter codes "just in case". The entry should match your actual activity, and when its scope changes you update it within 7 days (a rule stated on Biznes.gov.pl). The whole process of setting up a salon is described in the guide how to open a nail salon, and costs are compared in how much it costs to open a nail salon.

PKD 2025 and the old codes: what changed

The regulation contains transition keys between the classifications. Two things matter for beauty salons:

• The former code 96.02.Z (Hairdressing and other beauty treatment) corresponds in PKD 2025 to two subclasses: 96.21.Z (hairdressing) and 96.22.Z (beauty care and other cosmetic activities). You choose the one that describes your work, not both automatically.
• Code 96.04.Z in PKD 2007 was named "Physical well-being activities", so it did not cover manicure or pedicure. If you see it in guides or old posts as a code for nails, do not copy it.

If you see 96.02.Z online as "the code for a beautician", it is a designation from the PKD 2007 classification. In official registers you may still use it for a business registered before 1 January 2025, but no later than 31 December 2026 (§ 2(1) of the regulation). From 1 January 2025 a new application to start a business must contain PKD 2025 codes.

How to change your PKD code in CEIDG

According to information on Biznes.gov.pl (the page "How to choose and change a PKD code", checked on 2 November 2026):

1. Check which codes you have in your entry. You will find them in the CEIDG business search. The marking "PKD2007" or just "PKD" means the old classification, "PKD2025" the new one. You can also use the REGON search, the option "PKD 2025 Information on update".
2. File an application to change the CEIDG entry online on Biznes.gov.pl or on paper at any municipal office. The change carries no cost.
3. Choose PKD 2025 codes. The online system will suggest options matching the old codes. Read the explanations, because one old code may have several new equivalents.
4. You do not file separate applications with the statistical office, the tax office or ZUS (the Polish social-security agency) merely because of the code update. The data is passed on automatically.

What happens if you do not change your codes by 31 December 2026? Biznes.gov.pl states that in CEIDG they will be replaced automatically with PKD 2025 codes by 31 January 2027, if such a change is possible. If an automatic change is not possible, the entry will be deleted ex officio after 31 January 2027. The portal also notes that automatically assigned codes may not match your activity exactly. That is why it is safer to choose them yourself. The first change of the entry for another reason (address, suspension, resumption) will in any case force you to choose PKD 2025 codes.

If you run an unregistered business (działalność nierejestrowana), you have no CEIDG entry and do not choose codes there. The rules of that form are described in unregistered business for a nail stylist.

Does PKD affect sanitary requirements and documentation

Article 16(1) of the Act on preventing and combating infections and infectious diseases in humans applies to people who perform procedures that break the continuity of human tissue. The provision does not refer to a PKD code. This means that the kind of treatments you perform decides, not the number entered in CEIDG. For the same reason, code 96.22.Z does not by itself exempt you from procedures, and the absence of a "sanitary" code is not the absence of a duty.

What comes after registration? A sanitary procedure, sterilisation, BDO (the waste database), GDPR and client consents. Premises requirements are covered in technical requirements for a nail salon, and the starting point for procedures is the sanitary procedure template. We did not check how a PKD code affects ZUS contributions, the form of taxation or the duty to use a cash register. Discuss those matters with your accountant.

Frequently asked questions

Which PKD code for a nail salon?

In PKD 2025, manicure and pedicure are named explicitly in subclass 96.22.Z "Beauty care and other cosmetic activities". It is usually the predominant code for a one-person nail salon. If you also run other services or sell products, add the relevant additional codes.

Do I have to change PKD 96.02.Z by the end of 2026?

You may use PKD 2007 for a business registered before 1 January 2025 until 31 December 2026 at the latest. You must move to PKD 2025 earlier if you file an application to change your CEIDG entry, including for another reason. After the deadline the codes will be replaced automatically, if possible. Choosing them yourself is safer.

How many PKD codes can I have in CEIDG?

One predominant code and any number of additional codes. Enter those that match your actual activity. In the KRS the limit is 10 entries.

Which PKD code for lash and brow styling?

The explanatory notes to PKD 2025 do not name lashes and brows. We place them in 96.22.Z as beautifying treatments, but that is an interpretation. You can direct doubts to the Classification and Nomenclature Centre at the Statistical Office in Łódź. Its information is not binding.

Does a PKD code exempt you from Sanepid procedures or impose them?

No. The duty to implement procedures under Article 16(1) of the Act applies to people who perform procedures that break the continuity of tissue, regardless of the PKD number. Article 16 itself does not refer to PKD. (Sanepid is the State Sanitary Inspection.)

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Legal status as of: 2 November 2026
Legal basis: Council of Ministers Regulation of 18 December 2024 on the Polish Classification of Activities (PKD), Journal of Laws 2024, item 1936: § 1-2 and § 6, annex (explanatory notes to subclasses 96.21.Z, 96.22.Z, 96.23.Z, 96.99.Z, 47.75.Z and the transition keys PKD 2007-PKD 2025); Article 16(1) of the Act of 5 December 2008 on preventing and combating infections and infectious diseases in humans (consolidated text: Journal of Laws 2025, item 1675); information from the Biznes.gov.pl portal "How to choose and change a PKD code" (page checked on 2 November 2026) on the CEIDG procedure, deadlines and the effects of not changing. Not checked: the CEIDG Act or the provisions introducing the automatic change of codes (we rely on the portal's description), the transition keys in the GUS search tool, the tax and insurance effects of a code, changes published after 2 November 2026. The codes for brows and lashes are the authors' interpretation.
Last reviewed: 2 November 2026