The key determinants in the development of the low-energy building industry are full and complex legal regulations for investors, designers and companies working in the building sector, as well as, economic instruments supporting the development of such buildings. Legal and administrative measures regulating the issue of energy efficiency in the building sector are reinforced by financial instruments. This article provides a detailed overview of leading programmes financing the low-energy building industry in Poland. It also discusses the basic financial instruments regarding the enhancement of energy efficiency and the support of dispersed renewable energy sources along with a preference analysis for investors.