The purpose of this article is to present the main principles of Polish housing policyand to compare it with the housing policy in the European Union. Poland, as an UEmember, did not hammer out successful solutions which could facilitate the process ofbuilding new low-rental dwellings. The author’s aim is to find the answer to researchquestion: is it worth concentrating on fulfilling housing needs of low-income householdsin Poland and if yes, why? In order to do this the following hypothesis is put forward: onaccount of long-standing neglect connected with the Polish social housing finance thereis an urgent need of housing reform oriented to the low-income housing growth.