[IND] The debt of the self-government sector in Poland, although it constitutes a small public debt component (not exceeding 10%), represents a challenge to self-government units. The possibilities of incurring debts by self-governments are determined by law. Until the end of 2013, the old Public Finance Act of 2005 regulated the debt limit for self-government units, and at the beginning of 2014 individual debt ratios were introduced, which are calculated for each unit generally assessed positively. The article presents and analyses data on self-government debt in the period from 2007 to 2017; during the first few years of the examined period, the debt was growing systematically as a result of the economic slowdown in 2007-2008, and then the level stabilised and even started to fall down. Generally, it can be stated that self-government units used this financial instrument efficiently and reasonably as an element strengthening their economy and supporting their development.