The article presents the results of research concerning natural persons conducting economic activity registered in the REGON system that characterize the development of entrepreneurship in rural areas in Poland in the post-accession period. The main objective of this study was to identify the development tendencies and territorial diff erentiation in the range of the analysed form of economic activity. The research was conducted using computer local data banks (BDL) published by Central Statistical Offi ce of Poland, and also the techniques of GIS (Geographic Information Systems) to depict parts of the results in the form of thematic maps. The analysis of registered natural persons in relation to the population (per 100 inhabitants) was carried out at the two levels: local (in all municipalities in the country) for 2003–2012, as well as regional level (for 16 voivodeships) for 2003–2014. The research pointed to an increase of the importance of economic entrepreneurship in development of rural areas, and at the same time it showed a large territorial diff erentiation in this respect.