An attempt to evaluate and analyse the amount of financial burden of individual farms and the changes connected with it, taking place in the years 1992 und 1993, was made in the paper. The research results obtained for farms in the Włocławek province provided a basis for evaluation. The electric energy fee, credit repayment and insurance fees dominated in the structure of financial burden. Agricultural tax was characterized by the greatest dynamics, but it constituted a relatively low share in the burden structure.