The aim of the study was to characteristic of organic matter of Bh Podzol horizons formed from granite under following subalpine plant communities in the Karkonosze Mountains: Calamagrostis villosa, Calluna vulgaris, Nardus strictaandFestuca supina. Based on fractional composition of organic matter and structural analysis of humic acids, including: elemental analysis, thermographic analysis, and infrared spectroscopy, diversification of their structure was found. Accumulated in Bh horizon humic substances under communities of Nardus strictaand Callunavulgariswere characterised as more humify with a substantial participation of fulvic fraction. Humic acids extracted from soil of these horizons were characterised as less aromatized and less oxidized. These results point out differential course of humification process taking place under different plant communities, which plays major role in components movement during podzolisation.