Introduction. The Constitution of 1997 of the Republic of Poland guarantees all citizens the equal right to healthcare benefits financed from public funds. The National Health Fund (NFZ), being the main payer in the system, is responsible for contracts with both public and private healthcare providers. Patients with healthcare insurance are entitled to guaranteed healthcare benefits in accordance with the current medical knowledge within the limits of NFZ funds available. The aim of the thesis is to analyze the availability of the guaranteed healthcare benefits in medical rehabilitation in the Podkarpacie province. Materials and methods. The research includes information and data on amounts of money for healthcare contracts related to medical rehabilitation in the Podkarpacie province from July 1, 2014 to June 30,2017. The information is posted on the website of the Rzeszow Podkarpacie Branch of The National Health Fund. Results. The analysis conducted indicates that in the Podkarpacie province there are significant statistical differences in the distribution of funds for ambulatory physiotherapy and medical rehabilitation care in individual districts. Conclusions. It is necessary to increase investment funds and a change in the distribution, increasing access to rehabilitation to those in need.