In the recent years an increased interest in farm tourism has been observed in Poland. Farm tourism is considered to be an activity of letting no more than 5 rooms (with full board or without) to holidaymakers who rest in buildings situated on the premises of a farm situated in a rural area. Farm tourism is then connected with a functioning farm through its definition. Legal basis for farm tourism is constituted by:  The Act of November 19th 1999. Law of economic enterprise, by the terms of which such enterprise is not subject to the duty of keeping records;  The act of July 26th 1991 of income tax for individuals, the terms of which income gained by letting up to 5 rooms by farms’ owners is exempt from paying taxes. The basis for farm tourism is letting rooms for tourists, which can be classified as hotel services. Thus, farm tourism is indirectly regulated by:  The Act of August 29th 1997 of tourist services, according to which hotel services can be rendered in hotel structures (hotels, motels, guest houses, camp sites, tourist hostels, youth hostels, mountain hostels and tourist parks) and in other structures if they meet minimal requirements for size and equipment.  The Decree of Minister of Economy of June 13th 2001 about hotel and other structures which render hotel services, which specifies requirements for these structures. In case of farm tourism, requirements dealing with facilities of the structures where hotel services are rendered, were completed with additional recommen-dations resulting from the experience of lessors and published in training material elaborated on commission of Ministry of Economy. Standard of facilities is the main factor for categorization of accommodation in farm tourism. Poland has got a voluntary system of categorization of farm’s accommo-dation. Not all agritourist farms are included in it.