The aim of the work was to assess the development of the accommodation base and its quality in Poland in 2004-2016. The spatial diversity of tourist facilities in Poland was also pointed out. The data of the Central Statistical Office was analyzed. The research shows that since 2004, both the number of Polish and foreign tourists has been increasing. Tourists opted for a higher standard of accommodation. The largest selection of such facilities was available in the Pomorskie, Zachodniopomorskie and Małopolskie provinces.