The aim of this paper is to present the changes in the level of prices of land in years 1999-2013 in Poland by province and the level of farm of subsidies in the years 2004-2013. The data used in the study came from the Local Data Bank Polish statistical office (GUS). The results of the study shows prices of land in the years 1999-2013 increased several times. The increase was observed clearly differentiated in geographical terms. The strongest increase of land prices occurred in the Wielkopolska province, and the lowest change in the land prices was in Podkarpackie region. Direct payments to a small extent contributed to the increase in land prices, which is due to the persistence of a similar level relationship between the size of subsidies and land prices in the analyzed period. The total quantitative amount of subsidies (wheat, milk) was more favorable than in terms of value.