The gmina (Polish: [ˈɡmina], plural gminy [ˈɡminɨ]) is the basic unit of the administrative division of Poland, similar to a municipality.

Any local laws considered non-compliant with the national ones may be invalidated by the respective voivode, whose rulings may be appealed to an administrative court.

A town or city mayor may be scrutinized or denied funding for his/her projects by the council, but is not politically responsible to it and does not require its confidence to remain in office; therefore, cohabitation is not uncommon.

The only gmina which is statutorily obliged to have auxiliary units is Warsaw, which is divided since 2002 into 18 boroughs exercising some devolved powers, though not considered separate entities.

Each gmina carries out two classes of tasks: The tasks can be also divided into another two categories: Own tasks include matters such as spatial harmony, real estate management, environmental protection and nature conservation, water management, country roads, public streets, bridges, squares and traffic systems, water supply systems and source, the sewage system, removal of urban waste, water treatment, maintenance of cleanliness and order, sanitary facilities, dumps and council waste, supply of electric and thermal energy and gas, public transport, health care, welfare, care homes, subsidised housing, public education, cultural facilities including public libraries and other cultural institutions, historic monuments conservation and protection, the sports facilities and tourism including recreational grounds and devices, marketplaces and covered markets, green spaces and public parks, communal graveyards, public order and safety, fire and flood protection with equipment maintenance and storage, maintaining objects and devices of the public utility and administrative buildings, pro-family policy including social support for pregnant women, medical and legal care, supporting and popularising the self-government initiatives and cooperation within the commune including with non-governmental organizations, interaction with regional communities from other countries, etc.