The aim of the study was to assess the possibility of financing development activities in rural communities in Poland in the years 2007-2013. In the paper there were assessed financing capacity of local investments and the scope of realized investment activity. The analysis show that rural communities had higher values of indicators for assessing the ability of financing investment than other types of municipalities. In the analyzed period decreased investment potential of all Polish communities, while their indebtedness increased. Despite the fact that rural municipalities had lower incomes. They implemented higher investment expenditure in relation to the total expenditure than other municipalities. Unfortunately, the level of the executed investments decreased after 2011 in all Polish municipalities.