Tourism is one of the world’s largest economic sectors. It creates jobs, drives exports, and generates prosperity across the world. As well as its direct economic impact, the industry has significant indirect and induced impacts. In 2017, the sector accounted for 10.4% of global GDP and 313 million jobs, or 9.9% of total employment. Tourism is important to significant extent for numerous fields of social and economic life in Poland. The aim of the article is to examine the impacts of two factors influencing the total amount of money spent by foreign tourists visiting Poland. The first factor is the number of trips to Poland, and the second one – the mean spending per trip.