The aim of the article is to present the diversity of the local government units' debt in 2008-2015. The analysis takes into account the distinction between different types of the units (gminas, powiats, voivodships), but in the case of gminas it also includes separation of cities with powiat status - as the leading units in total local government debt structure. Special attention is given to the debt of local government units in its regional context, where you can see many interesting relationships.
The paper begins with a presentation of the share of self-government debt in total public debt in Poland. The last section is focused on an analysis of local government units' debt in 2015, with particular emphasis on so called an individual debt repayment indicator, which has been applicable as of 1 January 2014.