We are a society of entrepreneurial women – these are the conclusions of the report PKPP Lewiatan. Although the number of companies managed by women in Poland is still less than the number of ‘male’ companies, entrepreneurship among women is dominating our country on a European scale. 35 % of Polish entrepreneurs’ women are self-employed. There is no differentiation in the attitude towards doing business among men and women. Both for men and women, the most common barriers in the company’s development were: too high out-of-salary labour costs, difficulties with obtaining new clients, complex financial formalities, too complex procedures, time-consuming formalities, referring to issuing permits or licenses, and changeability in the labour law. In the case of hindered access to capital (according to 12% of both male and female entrepreneurs), it was often pointed to the condition of high securities required by banks, which is difficult – especially for a small company – to fulfil. The noticeable difference of barriers in running a business activity, indicated by men and women, refers to the conditioning of family life and caretaking responsibilities for young children. Women more often than men point to limited access to institutional care of children.