The objective of this study is to determine the effect of endogenous plant matrix components, dose and digestion-related factors on the bioaccessibility of rosmarinic acid and basil co-compounds in in vitro digestion conditions. Different forms of administration, i.e., basil raw plant material, dry extract, and isolated rosmarinic acid at various doses, were applied for the digestion experiment. To evaluate the contribution of biochemical and physicochemical digestion factors, samples were subjected to a full digestion process or treated only with a digestion fluid electrolyte composition without using biochemical components (i.e., digestion enzymes and bile salts), and bioaccessibility was monitored at the gastric and intestinal steps of digestion. The results showed that the components of the endogenous raw plant matrix significantly limited the bioaccessibility of rosmarinic acid and basil co-compounds, especially at the gastric stage of digestion. Physicochemical digestion factors were mainly responsible for the bioaccessibility of basil phytochemicals. Higher doses allowed maintenance of bioaccessibility at a relatively similar level, whereas the most negative changes in bioaccessibility were induced by the lowest doses. In conclusion, the determination of the bioaccessibility of bioactive phytochemicals from basil and factors influencing bioaccessibility may help in better prediction of the pro-health potential of this plant.