The Financial Ranking of Local Government Units in Poland is the only study of its kind in the country that is so comprehensive, non-political, and fully objective, covering all local government units nationwide. Since 2017, it has been prepared on a regular basis in order to provide a detailed analysis of the financial condition of local governments. The ability to operate independently and the financial stability of local governments largely determine the effectiveness of regional policy and the quality of citizens’ lives; therefore, monitoring these indicators is crucial in the face of dynamically changing legislative and socio-economic conditions.  

During the official opening of the Gala, the gathered guests were welcomed by a phenomenal performance of the Orchestra conducted by Rafał Krauze, which performed the famous “Habanera” by G. Bizet. The hosts of this exceptional afternoon were Dorota N. Haller, editor at RDC, and Michał Różycki, Director of the Press Office of the Economic Forum.  

The first speaker was Paweł Gancarz, Marshal of the Lower Silesian Voivodeship and Member of the Program Council of the Economic Forum, who delivered the opening address.  

“This is the best local government ranking. For 9 years, I was the mayor of the small urban-rural municipality of Stoszowice. A municipality with an undeniable historical attraction that is striving to be included on the UNESCO World Heritage List. It is a rural municipality with a basic budget of 20 million zlotys. I mention this because there are local government officials in this room, and they understand what these figures and indicators mean.  

It does not always interest the wider public, but in this small rural municipality, where I had the pleasure of serving as mayor for 9 years, the basic budget amounted to 20 million, with 500,000 in free funds. These funds can either be used to repay debt or serve as own contribution for project implementation. Together with my colleagues, we secured 200 million zlotys over the course of 9 years. It was no small achievement. This was a municipality that received probably the smallest amount of funding in the entire Lower Silesian Voivodeship over 8 or 9 years, among 169 local government units.  

During the Economic Forum in Karpacz in 2020, the then mayor of Stoszowice brought me this very ranking, and there it was — 8th place in Poland, 1st place in Lower Silesia: the Municipality of Stoszowice. The year before, we had been around 1200th place. After this enormous effort and the evaluation reflected in this ranking, I concluded that it must be fair, because everything always depends on which indicators are adopted. The effort was titanic, especially in 2023, and it was reflected in this ranking.”

Immediately afterward, Krzysztof Kwiatkowski, Senator of the Republic of Poland and Member of the Program Council of the European Congress of Local Governments, was invited onto the stage.  

“This is your day. In a moment, the very best among the best — although only such people are present in this room — will receive statuettes. Allow us throughout this ceremony to praise you and showcase your achievements! Let me also say a few words about the organizer, because the idea of the Economic Forum, opened with this ranking, serves as a point of reference for all local government officials. When I look at the number of these initiatives, it fills me with pride, and in a moment you will have the satisfaction of receiving awards that symbolize the ‘Three O’s’: Objective, Nationwide, and Objective. In turn, you are characterized by the ‘Three S’s’: you are people of Self-government who achieve Success and provide Stability to the municipalities, counties, and voivodeships you represent.”  

The culmination of the official introductory part was the ceremonial reading of a letter from the President of the Republic of Poland, Karol Nawrocki. The document, addressed directly to local government officials, was read by Adam Andruszkiewicz, Deputy Head of the Chancellery of the President of the Republic of Poland. In his letter, the President addressed the gathered guests with the following words:

“In April, two years passed since the last local government elections. It was then — in the spring of 2024 — that a period of particularly intensive work began for many of you. The mandate of trust entrusted to you by your fellow residents is not only a source of satisfaction but also — and perhaps above all — a commitment to service. Today, those who have made the best use of this time, to the benefit of their towns and communities, have gathered at the Royal Castle in Warsaw. I sincerely thank you for this commitment.”

Next to speak was Arkadiusz Babczuk, Deputy Chief Spokesperson for Public Finance Discipline.  

“Awards in this ranking are an expression of respect for local governments and local government officials. Your everyday work stands out because you are becoming increasingly better; the effect of learning is clearly visible.

The law in Poland is subject to constant change, and both local governments and officials struggle with its interpretation.  

Officials cope with this better than the central government administration and beneficiaries of public funds outside the public finance sector. I am pleased that we can honor the hard work of officials and move beyond the stereotype of noble fallen soldiers. An official is not a freeloader who does not work, but someone who creates value and someone who cares for the good of their local community. Thank you for creating this good and for ensuring that life in your little homelands continues to improve.”

The official Presentation of the Financial Ranking for 2025 was delivered by representatives of the academic community: Professor Czesław Zając, Rector of the Wrocław University of Economics and Business, and Dr. Małgorzata Gałecka.  

Professor Czesław Zając emphasized in his speech:

“I am extremely pleased that the University in Wrocław has been participating in the preparation of the ranking for several years now. This cooperation aligns with one of our strategic directions, namely relations with local government units. It is an excellent example of combining science with practice. The ranking is not only numbers and indicators; it is also an enormous amount of work. I would like to thank everyone involved in the preparation of this material. I regard this ranking as a reliable and representative tool for public finance management. I congratulate not only those distinguished and awarded, but all of you representing local government units, for the responsible decisions that contribute greatly to the development of our entire homeland.”

While presenting the Ranking, Dr. Małgorzata Gałecka stated, among other things:

“This is the only financial ranking that includes all local-level government units. Its purpose is to determine your position and to see how your neighbors and leaders of similar local government units — similar municipalities, counties, or county-level cities — are performing.

We direct it to representatives of authorities so they can see the condition of local government units, whether they need support, and how they cope in various situations, but above all it is also a ranking directed at residents, so that they may become as familiar as possible with the finances of their local government.  

Let us also remember business entities and entrepreneurs. This ranking also shows them the situation and the financial condition of a given local government unit.”  

Presentation of Statuettes: Main Local Government Categories  

The central point of the program, accompanied by the composition “Palladio” by K. Jenkins, was the honoring of leaders in five main categories. Every year, the very best receive well-deserved distinctions. By way of introduction, it is worth recalling that the winners of the previous edition of the ranking (for 2024) included the Municipality of Michałowice, Konstancin-Jeziorna, Józefów, the Capital City of Warsaw, and Wrocław County. In this year’s edition, the classification was as follows:  

Rural Municipalities  

The first awards went to representatives of rural municipalities. Distinctions were presented by Jarosław Sarna, Plenipotentiary of the Minister of Digital Affairs for Relations with Local Government Units.  

1st place: Municipality of Zabór from the Lubusz Voivodeship. The prestigious statuette was received by Mayor Robert Sidoruk.  

2nd place: Municipality of Konopnica from the Lublin Voivodeship, represented by Mayor Mirosław Żydek.  

3rd place: Municipality of Dobra Szczecińska, represented at the Gala by Mayor Magdalena Zagrodzka. On behalf of the laureates, Mayor Robert Sidoruk delivered a short speech of thanks.

Urban-Rural Municipalities  

The ceremony in this category was led by Paweł Gancarz, Marshal of the Lower Silesian Voivodeship, who presented the main statuette and diplomas.  

1st place: Municipality of Choroszcz from the Podlaskie Voivodeship. The award was received by Mayor Robert Wardziński.  

2nd place: Municipality of Konstancin-Jeziorna, represented by Mayor Michał Wiśniewski.  

3rd place: Municipality of Jelcz-Laskowice, represented by Mayor Piotr Stajszczyk. On behalf of the award recipients, Mayor of Choroszcz Robert Wardziński addressed the audience.  

Urban Municipalities  

The main award for the best urban municipality was presented by Zygmunt Berdychowski, Chairman of the Economic Forum Programme Council. Diplomas for the remaining places were presented by Lucjusz Nadbereżny, Mayor of Stalowa Wola.  

1st place: Municipality of Józefów. The statuette was awarded to Mayor Marek Banaszek.  

2nd place: Municipality of Radymno, represented by Mayor Mieczysław Piziurny.  

3rd place: Municipality of Mława, headed by Mayor Piotr Jankowski. The winner of this category, Mayor Marek Banaszek, addressed a few words to the audience.  

Land Counties  

The county award ceremony was honored by the presence of Professor Czesław Zając, Rector of UEW, who presented the statuette to the winner. Distinctions for the remaining podium places were presented by Rudolf Borusiewicz, Director of the Office of the Association of Polish Counties.  

1st place: Leszno County. On behalf of the local government, the award was received by County Governor Maciej Wiśniewski, who also delivered a speech.  

2nd place: Siedlce County, represented by Deputy County Governor Małgorzata Cepek.  

3rd place: Przemyśl County, where County Governor Bożena Ryczan received the diploma from Director Borusiewicz.  

Cities with County Rights  

The last of the classic categories was cities with county rights. The main award was presented by Tomasz Mencina, Deputy Mayor of the Capital City of Warsaw. The remaining distinctions were presented by Senator Krzysztof Kwiatkowski.  

1st place: Bydgoszcz. The statuette on behalf of the city was received by the Treasurer of Bydgoszcz, Piotr Tomaszewski, who expressed thanks to the gathered guests.  

2nd place: Gliwice, represented by Mayor Katarzyna Kuczyńska-Budka.  

3rd place: Tychy, represented by Mayor Maciej Gramatyka.  

Rising Stars: Leaders of Progress  

The final, yet extremely important, segment of the Gala was the presentation of the “Rising Stars” titles. These distinctions are dedicated to local governments that have achieved the greatest financial and managerial progress within their respective voivodeships over the past year.  

The introduction to this part was delivered by Member of Parliament Elżbieta Polak, a member of the board of the “Local Government Movement YES! for Poland.” The vast majority of diplomas were presented personally by Dorota Zmarzlak, Secretary General of the aforementioned Movement. The list of dynamically developing local governments covered the entire country:  

From the Łódź Voivodeship, the Municipality of Brzeziny was honored (the diploma was received by Mayor Dariusz Guzek).  

In the Silesian Voivodeship, Wodzisław County was recognized (the diploma was received by Deputy County Governor Barbara Chrobok).  

The leader in the Świętokrzyskie Voivodeship was the Municipality of Słupia Jędrzejowska (distinction for Mayor Tomasz Koper).  

In the Opole region, the Municipality of Baborów won (the award was received by Mayor Tomasz Krupa).  

The star of the Podlaskie Voivodeship became the Municipality of Korycin (the award was received by Mayor Mirosław Lech).  

The representative of the Lower Silesian Voivodeship was the Municipality of Przeworno (on behalf of the authorities, the diploma was received by MP Jolanta Niezgodzka).  

The leader of progress in the Lubusz Voivodeship was declared to be the Municipality of Gozdnica (the award on behalf of the local government was received by MP Elżbieta Polak).  

The Greater Poland Voivodeship could boast the success of the Municipality of Dąbie.  

For progress in the Lesser Poland Voivodeship, the Municipality of Pałecznica was recognized (the award on behalf of the authorities was received by MP Dominik Jaśkowiec).  

In the Kuyavian-Pomeranian Voivodeship, the Municipality of Wielgie triumphed. MP Iwona Karolewska presented the diploma to Mayor Sławomir Sadowski.  

The star of the Lublin Voivodeship became the city of Biała Podlaska. The diploma was received by Mayor Michał Litwiniuk from the hands of Deputy Mayor of Warsaw, Tomasz Mencina.  

In the Mazovian Voivodeship, the Municipality of Sanniki earned the title of “Rising Star.” Mayor Paweł Wieczorek received the award from Przemysław Kubicki, head of the YES for Poland movement in the Mazovian region.  

The list concluded with the Pomeranian Voivodeship, where the Municipality of Pelplin was distinguished. Mayor Mirosław Chyła received the award from MP Patryk Gabriel.  

Methodology and Academic Partners of the Ranking  

The credibility of the ranking is guaranteed by an advanced methodology based on hard data. The ranking was prepared on the basis of official financial reports submitted by the local government units themselves. It is created in close cooperation with independent and renowned institutions: the National Council of Regional Chambers of Audit and universities. Between 2017 and 2019, the partner was the Cracow University of Economics, while from 2020 to 2026 the cooperation continued with the Wrocław University of Economics and Business.  

To create the final ranking, a synthetic indicator was used as a multi-criteria assessment tool. Experts examined financial condition based on a long-standing set of seven precise indicators. These include:  

•    Share of own revenues in total revenues.  

•    Ratio of operating surplus to total revenues.  

•    Share of investment expenditures in total expenditures.  

•    Burden of current expenditures with remuneration expenses and related charges.  

•    Share of European funds in total expenditures (excluding guarantees).  

•    Ratio of liabilities to total revenues.  

•    Share of personal income tax in current revenues.

35th Economic Forum in Karpacz (September 8–10, 2026)

Local government officials will have the opportunity to discuss the factors affecting the financial condition of Polish local governments, how to acquire funds for investments, and how to increase the efficiency of the use of European funds during the upcoming 35th Economic Forum in Karpacz, which will take place from September 8 to 10.  

More than 1,000 representatives of local and regional authorities participate in the Economic Forum, including marshals of voivodeships, city mayors, county governors, mayors, commune heads, and councilors from all levels of local government from Poland and Europe. The Forum provides them with an excellent opportunity to attract investors, share experiences, and establish partnership relations with cities and municipalities from other countries.