Clubs in Poland’s second-tier football league generated a record PLN 360.2 million in total revenue during the 2025/26 season, up 25% from a year earlier, according to a report by Grant Thornton and the Polish First Football League. Wisła Kraków led the ranking with PLN 56 million, but seven of the 18 clubs spent more on wages than their entire annual revenue, even as wage spending outstripped revenue at several clubs.
Revenue in the league, officially known as Betclic 1 Liga, has increased sharply from PLN 98.2 million in 2019. The latest figure was PLN 72.1 million higher than in the preceding season, supported by sponsorship, commercial activities and growing match attendance.
Revenue growth accelerates
The 18 clubs reported combined revenue of PLN 360.2 million, compared with approximately PLN 288 million in 2024/25. Annual growth accelerated to 25%, from 15% in the preceding season.
| Season | Combined club revenue |
|---|---|
| 2017 | PLN 112m |
| 2018 | PLN 96m |
| 2019 | PLN 98.2m |
| 2020/21 | PLN 149.8m |
| 2021/22 | PLN 162.4m |
| 2022/23 | PLN 194.1m |
| 2023/24 | PLN 251.4m |
| 2024/25 | PLN 288m |
| 2025/26 | PLN 360.2m |
Commercial and other income, a category including sponsorship, merchandising, non-matchday activities and some municipal grants, was the largest source of revenue at PLN 241 million, up 40% year on year. Matchday income increased 19% to PLN 51.3 million.
Centralised media and marketing rights contributed PLN 48.5 million, while transfer income reached PLN 19.3 million. The five highest-earning clubs accounted for 54% of total league revenue, highlighting the concentration of resources.
Wisła Kraków tops the financial ranking
Wisła Kraków generated PLN 56.01 million, followed by fellow Kraków club Wieczysta with PLN 49.13 million and Śląsk Wrocław with PLN 34.43 million. All three won promotion to Poland’s top-flight Ekstraklasa.
| Club | 2025/26 revenue |
|---|---|
| Wisła Kraków | PLN 56.01m |
| Wieczysta Kraków | PLN 49.13m |
| Śląsk Wrocław | PLN 34.43m |
| Stal Rzeszów | PLN 27.88m |
| Ruch Chorzów | PLN 26.37m |
| Miedź Legnica | PLN 21.90m |
| ŁKS Łódź | PLN 21.03m |
| Odra Opole | PLN 18.59m |
| Pogoń Siedlce | PLN 14.20m |
| GKS Tychy | PLN 13.13m |
Wisła’s business model is supported by a large fan base. The club earned PLN 19.03 million from matchdays and PLN 9.16 million from merchandise sales. Average home attendance reached 27,020.
Wieczysta’s revenue structure was very different. Of its PLN 49.13 million total, PLN 47.2 million came from commercial and other sources, mainly sponsorship agreements involving companies associated with businessman Wojciech Kwiecień. Matchday income was only around PLN 20,000, partly because tickets were sold for a symbolic PLN 1.
The revenue figures mask different funding models: Wisła relies partly on ticketing and merchandise, while Wieczysta draws much of its income from sponsorship.
Seven clubs’ wage bills exceed their revenue
The clubs spent more than PLN 298 million on wages in total. Seven reported wage costs greater than their total revenue, before taking account of capital injections by owners or shareholders.
| Club | Wages as share of revenue |
|---|---|
| Polonia Warszawa | 164% |
| Puszcza Niepołomice | 137% |
| Polonia Bytom | 134% |
| Śląsk Wrocław | 119% |
| Miedź Legnica | 118% |
| ŁKS Łódź | 107% |
| Wisła Kraków | 62% |
| Wieczysta Kraków | 65% |
| Stal Rzeszów | 39% |
Some clubs relied on fresh capital to finance operations. Śląsk Wrocław received a PLN 23 million capital increase, while Puszcza Niepołomice raised PLN 17.56 million.
These payments can support liquidity, but capital injections are not the same as recurring operating revenue. Grant Thornton discusses wage ratios against UEFA’s 70% cost-control benchmark; that does not mean every second-tier club is subject to identical UEFA licensing requirements.
Relegation brings a sharp financial shock
Śląsk Wrocław recorded the largest revenue decline, from PLN 60.4 million to PLN 34.4 million, a fall of PLN 26 million. Stal Mielec lost PLN 17.4 million in revenue and Miedź Legnica PLN 10.8 million.
Relegation from the Ekstraklasa can sharply reduce media income and commercial opportunities. Player contracts and other costs may be harder to adjust at the same pace, creating financial pressure.
Attendance and merchandising set records
Total attendance at the clubs’ matches, including Polish Cup fixtures, reached 1.68 million, up 5% year on year. Wisła Kraków attracted 459,000 spectators, Śląsk Wrocław 281,000 and Ruch Chorzów 226,000.
Wisła’s stadium was filled to an average of 82% of capacity. Its net matchday operating result was positive PLN 10.4 million, compared with a PLN 2.13 million loss at Śląsk.
The clubs spent PLN 58.9 million on youth academies, roughly one-sixth of their combined revenue. Stal Rzeszów led with PLN 14.44 million, more than half its own revenue, although its academy model also includes educational and boarding services.
Estimated media exposure value tops PLN 1.8 billion
Pentagon Research estimated the advertising-equivalent value of exposure for monitored sponsors, clubs and local authorities at PLN 1.812 billion, up 38.5% year on year. This is an estimated media valuation, not actual club revenue or advertising expenditure.
Municipalities’ exposure accounted for PLN 534.4 million, with Kraków leading at PLN 155.9 million through Wisła and Wieczysta.
The financial data were supplied by the clubs and cover July 1, 2025 to June 30, 2026. Grant Thornton did not audit the underlying financial statements as part of this report.
Sources: Grant Thornton and the Polish First Football League, Financial First League 2025/26, November 2026; Polish Football Association (PZPN). Original Polish article on CEO.com.pl.