The paper aims at assessment of functioning of farms from gminas (municipalities) of high natural values at the background of farms from other gminas in Poland. The gminas for which the Natural and Tourism Value Index (NTVA), established by the Institute of Soil Science and Plant Cultivation – State Research Institute, amounted to at least 35.6% out of 100% possible to be achieved were considered as gminas of high natural values. The comparative analysis took into account the production potential of farms, production organization, costs incurred, productivity of factors of production, farm income per 1 FWU, share of operating subsidies in farm income and the net investment rate. The analysis was carried out using the data of farms keeping accounting for the Polish FADN in 2015 and data of the Institute of Soil Science and Plant Cultivation – State Research Institute. It was recognized that farms from areas of high natural values and keeping accounting for the Polish FADN in 2015, for instance, provided payment for the owner’s and his family members’ labour costs at above the parity level and saw possibilities for further development for themselves.