Spa treatment is an important segment of the Polish health care system and a significant component of regional development and health tourism. The aim of this paper is to assess the condition of the sector in 2020–2025 and to identify the main directions of its further development. The analysis is based on data from Statistics Poland on spa treatment establishments and inpatient medical rehabilitation facilities, supplemented by selected literature on Polish health resorts and spa tourism. The results show a sharp decline in activity in 2020 due to the COVID-19 pandemic, followed by recovery in 2021–2023 and a phase of relative stabilization with a slight weake- ning of inpatient activity in 2024–2025. The number of spa patients increased from 427.9 thousand in 2020 to 878.1 thousand in 2025, while the number of therapeutic procedures rose from 18.2 million to 36.4 million. The sector remains strongly spatially concentrated, with the Zachodniopomorskie, Kujawsko-Pomorskie, Dolnośląskie and Małopolskie voivodeships playing the dominant role. The main development directions include infrastructure modernization, diversification of services, better adjustment to the needs of older people, growth of the commercial segment, and stronger integration of therapeutic, preventive and tourism functions.