Abstract. The air quality in Poland is one of the worst in the entire European Union. A lot of factors affect a large amount of pollutants that get into the air. The most important of them include heating buildings, road transport and the functioning of industry. A large part of the pollutants that get into the air belongs to low emission, which appears at a low altitude above ground level (up to 40 m). In Poland there are exceedances of harmful substances in the air due to the lack of solutions that exist in other EU countries. However, these solutions are often costly and the authorities in Poland in recent years have not taken action that would help to solve the problem of poor air quality. The paper presents economic conditions that are related to reducing emissions in Poland.