This work is an attempt to determine the axiological basis for the constitutional system of the Republic of Poland. Summing up the findings concerning the fundamental values of the state political system underlying the solutions of the Constitution of the Republic of Poland of 2 April 1997, we can conclude that it should have the following attributes: to be the common good of all the citizens, a democratic state implementing the idea of the sovereignty of the Nation and civic society, a state that is ruled by law, independent and sovereign, secular, diligent and efficient, implementing the concept of separation of powers. The constitutional values referring to the status of “human and citizen” are: the dignity and freedom of the person, equality and solidarity of all persons, an individual’s personal, social and legal security and the protection of their freedoms and rights. In accordance with the Constitution of the Republic of Poland, the axiological foundation of the socio-economic system is social market economy based on three pillars: 1) freedom of economic activity, 2) private ownership, 3) solidarity, dialogue and cooperation of social partners. The list of these values should be complemented with the social values which determined the adoption of the concept of social market economy, social justice and social security of citizens.