The purpose of the article is an attempt to diagnose sources of financing of rural communes in Poland, relating to other types of communes (urban) with analysis of their changes in period 2009-2013. Based on analysis of reports on implementing budgets of communes was demonstrated, that in financing rural communes transfers from the state budget had a key importance. A rise in the share of the own income which takings above all increased from shares comprised into the tax return, is a positive phenomenon the property tax and other incomes, what is probably an effect of the migration of residents of cities to neighbouring communes.