The main aim of the undertaken research was to determine the scale of distribution of non-agricultural business activity relating to road transport of loads in rural areas of the Zachodniopomorskie province as well as identification of factors impacting location of such companies. The research was completed using document methods on the basis of the obtained statistical data. The research material subjected to an analysis allowed to complete an assessment of factors which precondition development of transport companies. Based on the research it was claimed that an important factor impacting the location of transport companies is the proximity to the Polish border as well as road infrastructure. The relations between the tax rate on transport means and the number and size of companies operating in rural areas have not been indicated.