This article aims to define whether, after the Polish accession to the EU, occurred the tendency to equalize incomes FADN farms from areas with different or similar conditions resource for agricultural production in Poland. Therefore, made a grouping of regions (provinces) in Poland in areas with different resource conditions for agricultural production in the three basic factors of production, ie. land, capital, labor. It has been proved that the conditions for resource after Polish accession to the EU are still a key factor income situation of farms. After 2004 occurred equalization income of individual FADN farms from areas with similar conditions resource for agricultural production. In regions with different conditions occurred in 2010-2012 opposite trend.