Unit of basic, the lowest level of fundamental three-tier territorial division of the country; a self-government community (gmina inhabitants) and the relevant territory, i.e. a unit as uniform as possible in terms of settlement and spatial layout as well as social and economic ties, ensuring the capability of performing public tasks.

The current number of territorial division units: http://www.stat.gov.pl/bip/36_PLK_HTML.htm

• Act of 24 July 1998 on the Introduction of the Basic Three-Tier Territorial Division of the State
  Place of publication: (Dz. U. poz. 603, z późn. zm.)
• Act of 8 March 1990 on Gmina Local Government
  Place of publication: (Dz. U. z 2024 r. poz. 609, z późn. zm.)

• Powiat

• Rural area