In this article, the authors present the legal structure of the individual sources of healthcare financing in Poland and the Czech Republic and identify their significance for the functioning of the healthcare system. This will be followed by a comparison of the sources of healthcare financing in these two states. The aim of this study is to identify the differences and similarities between the healthcare financing rules in Poland and the Czech Republic and to determine the advantages and disadvantages of both systems through a comparative approach. In the course of analysing the issues outlined above, research methods relevant to the legal studies are used, including the formal-legal method and the legal-comparative method.