The KTS system divides Poland into territorial and hierarchically related units at seven levels. The division as at 1 January 2024 consists of 4430 KTS units:
 KTS 0 level – Poland (the whole country)
 KTS 1 level – 7 macroregions (grouping voivodships)
 KTS 2 level – 16 voivodships
 KTS 3 level – 17 regions (voivodships or parts of a voivodship)
 KTS 4 level – 73 subregions (grouping powiats)
 KTS 5 level – 380 powiats (including cities with powiat status)
 KTS 6 level – 3936 gminas and their parts (2477 gminas, 711 urban parts of urbanrural gminas, 711 rural parts of urbanrural gminas, 18 districts of Warsaw and 19 representations of four cities – Kraków, Łódź, Poznań and Wrocław)
Each element of the KTS system consists of a numerical symbol (a code) supplemented by the type designation of the given unit and its name. The unit symbol in the KTS system always consists of 14 signs (regardless of the territorial level of this unit, codes of higher levels units are replenished with zeroes up to 14 signs), individual digits of the code are attributed to a given administrative or statistical level:
 1st part (2 digits) – code for Poland (10)
 2nd part (2 digits) –macroregion code (numbers from 01 for makroregion południowy to 07 for makroregion mazowieckie voivodship; the order of macroregions in accordance with their order contained in the NUTS Regulation)
 3rd part (2 digits) – voivodship code (from the TERYT Register)
 4th part (1 digit) – region code (in the case of 15 voivodships – figure 1, in mazowieckie voivodship – figure 1 or 2)
 5th part (2 digits) – subregion code (continuous numbering for all subregions in the country; maintained subregions order used in the NTS nomenclature: numbers from 01 for jeleniogórski subregion, the last number – 73 – was assigned to newly established żyrardowski subregion)
 6th part (2 digits) – powiat code (from the TERYT Register)
 7th part (2 digits) – gmina/part of gmina code (from the TERYT Register)
 8th part (1 digit) – type of unit code (from the TERYT Register)
Comparison of exemplary symbols (codes) and names of KTS, TERYT and NUTS units:
KTS 
TERYT 
NUTS 


10000000000000 
POLSKA 

– 
– 

10010000000000 
POŁUDNIOWY 
makroregion 
– 
PL2 
MAKROREGION POŁUDNIOWY 

10011200000000 
Małopolskie 
województwo 
12 
WOJ. MAŁOPOLSKIE 
– 

10011210000000 
Małopolskie 
region 
– 
PL21 
Małopolskie 

10011212300000 
Oświęcimski 
podregion 
– 
PL21A 
Oświęcimski 

10011212312000 
olkuski 
powiat 
1212 
Powiat olkuski 
– 

10011212312032 
Bolesław 
gmina wiejska 
121203 2 
Bolesław 
– 
The KTS system update is made after each change in statistical units as well as after changes introduced in the system of identifiers and names of territorial division units (TERC) – part of the TERYT Register. When updating the KTS system codes, the rules are applied in accordance with the TERC system update rules, stating that:
 newly created statistical division units receive a symbol in the order after the last one, within the figures provided for the given division level and the type of unit;
 symbols of abolished statistical units are excluded both from the set of symbols and the names of statistical units. Moreover, these symbols cannot be used again;
 the change of the name and boundaries of the statistical unit does not change its symbol;
 transfer of a statistical unit to another unit of a higher statistical division requires changing the code of the transferred unit and its constituent units.