The paper presents the level of debt of farms in Poland, according to the economic size and type of farming. The analysis included agricultural farms participating in the Polish FADN. The study period covered the years 2010-2013. It was found that farm agricultural finance its operations primarily in equity. The highest level debt was recorded in farms with very large and specialized in field crops, which could be due to a greater scale of operations and the capital intensity of production to the other analyzed groups.