The subject of the article is the educational system in Poland, its changes and mode of financing. Its aim is to present the actual educational system of preschool, early years school and primary school education forms as well as gymnasium and lyceums. The trends related to the number of education institutions, number of teachers and pupils as well as the level of teachers’ qualifications are presented. The other aim of the paper is to describe the level and mode of schools financing. The research materials were retrieved from official statistics, educational administration data, other research literature and legal documents. The research results indicate a relative stability of the educational system in Poland since the last reform in 1999 and continuous introduction of minor corrections improving its functioning. The research results points to a decreasing number of schools and population of pupils and an increasing level of quality of education. Some achievements in education are however questioned. Despite negative trends in the number of schools and pupils, an increase in educational expenditures has been noted.