The aim of the article is to determine whether, after the Polish accession to the EU, there were trends for convergence/divergence income of individual farms from areas with different or similar equipment in the land factor (quantitative and qualitative). The study included individual farms FADN in different regions in Poland. The analysis were based on data from the statistical publications of the Central Statistical Office of Poland as well as accounting information on income from agricultural activity in individual farms covered by the Polish FADN. It has been proven that the equipment in the land factor is the determinant of leveling the value of agricultural income (convergence) between farms from areas with similar equipment in this factor.