It has been assumed that the income from a farm depends on the production direction. The income situation of farms has been researched with regards to the direction of the production. Using the data from the European Financial System (FADN) an estimation of the income situation of an average farm in Poland and European Union as well as in specific farm types has been done. For this purpose farms have been divided according to their farming types (TF8). In the paper, the methods of the statistical series have been implemented, the method of the vertical and horizontal analysis. The research confirmed that the profitability of the researched farms depended on the direction of production. The profitability of an average Polish farm calculated on the basis of the gross and net values added calculated per person working full-time, the income from the family agricultural farm per person for unpaid work, was increasing between 2004 and 2007 in all farm types. However, it was far lower then the average in the European Union. The most profitable income situation has been found among these farms which specialized in garden farming, dairy cows and grain-eating farm animals.

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