The aim of the study is to evaluate the relationship between capital intensity and the level of investment in tangible assets of farms in Poland on the background of the European Union countries. The study consisted of four stages. In the first, it made the average characteristics of the farms of all analyzed countries. This was followed by comparison of the capital intensity in the analyzed units. This indicator is defined as the relation of fixed assets (reflecting capital outlay required in the production process) to total production (as a result of production). In the third stage of the study rated the level of farms’ investment rate. Then Pearson correlation between variables (capital intensity and investment rate) of average farms in European Union countries was analyzed. In the article we used the data from FADN (Farm Accountancy Data Network) for the years 2004-2012.