The aim of this article was to evaluate the growth of the funds directed from the national budget and the EU in the implementation of agricultural policy in Poland in the long term – in the period 2000-2014 (15 years) highlighting the period before and after accession to the EU, as well as particular emphasis on the first full budget perspective (2007-2013), in which Poland participated. Overall expenditure was studied in national and EU agricultural budget on the agricultural sector in Poland. This provided a basis to illustrate the relationship of national and EU funding budget expenditure of the Polish agricultural sector.