The aim of the paper is to evaluate the efficiency of Polish municipalities.The research study involved a DEA (Data Envelopment Analysis) approach – in order to achieve the goal of sustainable development and to improve the quality of life of society. Conducted research study covered 2044 Polish municipalities for the year 2016. Using DEA model the ranking of Polish municipalities was prepared and a model Decision Making Unit (DMU) has been selected. It is possible to set goals for inefficient DMUs which should follow and regularly evaluate the progress in aims implementation. Inefficient municipalities can improve their efficiency following the technological example of chosen benchmarks.