The aim of the study was the evaluation of the private companies’ sales profitability in Poland in voivodeships’ dimension and the status of regional disparities in this respect. The results of the analysis can be summarized as follows. In the years 1999-2010, the level of profitability of sales of private companies in Poland increased approximately three times and regional disparities in this area have significantly decreased. This is supported by the decreasing value of the coefficient of variation, which fell from 37% in 1999 to 18% in 2010. The dynamics of changes in individual regions was very different. As a consequence, in voivodeships were observed in parallel processes of convergence and divergence, including these of marginalization nature. Processes of this nature were observed, for example, in Lubelskie, Lubuskie and Warmińsko-Mazurskie voivodeships.
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