This report provides an assessment of public governance and territorial development in Polish local self-government units (LSGUs). It offers key recommendations to governments at the national, regional and local levels in Poland on how to enhance development, improve service delivery and strengthen management processes within LSGUs. It addresses eight key thematic areas, including strategic planning, co-ordination across administrative units and policy sectors, multi-level governance and investment capacity, the use of monitoring and evaluation evidence for decision-making, budgeting, strategic workforce management, open government, and regulatory policy to reduce administrative burden and simplify public procurement. The report proposes a classification of LSGUs in Poland based on OECD typology, in order to reflect the economic functionality of specific regions/territories as a means to help LSGUs design more effective local development policies. A self-assessment tool for LSGUs in Poland complements the report and provides key indicators that allow counties and municipalities to assess their main strengths and weaknesses on public governance and local development practices, plan how to better serve citizens, enhance local sustainable development and engage with stakeholders to build a collective vision and plan of action.