The study addresses the problem of assessing the investment attractiveness of commercial real estate measured based on the location and land use planning of the real estate offered for sale. The database includes offers published on the following websites: www.olx.pl and www.otodom.pl, in the period from the beginning of June to the end of December 2022. The subject matter of the analyses undertaken in the presented study is focused on land properties which can generate income, including commercial, speculative and capital properties. In the study, the exits from national roads which provide access to expressways and motorways were analyzed, as well as the designation of commercial real estate specified in spatial planning acts, in relation to the property’s offer price [USD]. The study used Ward’s taxonomic method which determines the distance between clusters. The least favorable areas are Type 3 and Type 4 counties, whereas the most favorable location and the best land use planning was observed in the counties classified as Type 1. The offer price amount does not always confirm the assumption that the higher the offer price, the better the conditions for investment.