OBJECTIVES: To estimate EQ-5D-5L crosswalk value set for Poland, based on Crosswalk methodology developed by EuroQol Group. METHODS: Based on the data from 3691 respondents from 6 European countries, EuroQol Group has developed a method of obtaining interim values sets for the EQ-5D-5L by means of mapping to the available EQ-5D-3L values sets (“crosswalk” methodology; van Hout et al., 2012). A significant part of the data in this study came from Polish respondents (n=972; 26,3%). Poland is the first Central European country with EQ-5D-3L time trade-off based social values set published (Golicki et al., 2010). In order to obtain interim EQ-5D-5L values set, we applied Crosswalk methodology, developed by EuroQol Group, to available Polish EQ-5D-3L values set. RESULTS: Estimated Polish values for 3125 EQ-5D-5L health states will be presented. Both, EQ-5D-5L and EQ-5D-3L values sets have the same range (from -0.523 to 1.000), but different means (0.448 vs. 0.380) and medians (0.483 vs. 0.403), respectively. Participation of states worse than dead is less in EQ-5D-5L (5.38%), than in EQ-5D-3L (13.17%) values set. CONCLUSIONS: As long as value set based on preferences directly elicited from representative Polish general population sample is not available, estimated crosswalk values set should be used in EQ-5D-5L studies in Poland in order to calculate health state utilities.