The objective of the analysis was to explore the spatial variation of the Polish municipalities’ income situation and to identify the relationship between the relative measure of the income situation (and its components) and the level of socio-economic development. The following hypotheses have been verified: -The distribution assessment of the income situation is spatially polarized; -There is a strong and positive correlation between the measure of the income situation and the level of socio-economic development; -The higher the level of socio-economic development, the lower the share of public funds transfers. The analysis was performed for the period 2010-2012, using data BDL. 2173 of rural and urban-rural municipalities are the subject of the study