Health care funding is a very important problem for every state. The manner in which the health care system is funded is closely connected with the sort of health care system existing in a state. Health is the most important value for every individual and the loss of health causes great financial losses both for an individual and the society. The article deals with the problem of health care funding in Poland. The aim of the article is the presentation of the methods and sources of health care funding in Poland. The share of different sources and ways of financing different sorts of health care services is also analyzed. The most important sources of health care financing in Poland is a national health insurance coverage. What is more, the state budget partially funds the health care system and the patients are obliged to pay for some health care services.