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The aim of this paper was to show changes in the Polish agricultural income comparing to the European Union over the last 15 years. Two approaches were combined: macroeconomic – based on the economic accounts for agriculture (EAA) under ESA95, and microeconomic –based on individual FADN farm accountancy data. It has been shown that in the last decade there has been a large increase in income from agriculture but the level of that income is only 1/3 of the EU average. Fast dynamics in revenues was possible due to structural changes in the agricultural sector and improved productivity of production factors, especially labor. The increase in agricultural incomes in Poland, after accession to the EU, resulted directly from an increase in the value of agricultural production and the gradual increase in direct payments. The highest value of production per hectare were noticed in the largest farms, but the highest increase in agricultural incomes were noticed in the small farms.


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