Subject and purpose of work: This article aims to identify the spatial diversity of Polish municipal services companies operating pursuant to the Commercial Companies Code. Materials and methods: The data from the database Structural changes of national economy entities in the REGON register was used. To evaluate the spatial diversity in the occurrence of municipal services companies, this article employed an indicator of the number of municipal capital companies per commune. Results: Although there is a clear spatial diversity among municipal services companies, their number in Poland increased significantly during the period 2005-2015. The majority of these companies operate in the most industrialised and urbanised regions. Conclusions: The form of a capital company in the municipal economy sector is the most suitable for a large scale of conducted operations. A small scale of operations, characteristic mainly of rural communes, predisposes them for applying the form of a budgetary establishment.