Accession of Poland to the European Union and full application of the Schengen acquits toward Poland changed the level of formalization and permeability of Polish state borders. Polish- German state border started to function as a connecting border as it became an internal border of the European Union. On the other hand, the separating function of Polish-Belorussian border was intensified. The border regions are perceived in the reference books as the areas characterized by the low level of development. A question arises in this context: Is there a relationship between formalization and permeability of state borders and the level of regional development? The aim of this article is to determine the level of development of the border regions LAU-1 (Local Administrative Units) of the Lower Silesia and Podlaskie Voivodeships in the context of their location along the state border which has a different level of formalizationand permeability. To this end, a research of reference books on state borders has been made and the level of development of the examined objects has been determined by using a synthetic development index. The study encompassed all districts of Lower Silesia and Podlaskie Voivodeships. The data from Statistical Office in Białystok and Wrocław as of 2011 has been used. In the researched group of border regions not only the least developed regions were indicated, but also the regions characterized by the high level of development. The analysis shows that the regional level of development is dependent on many factors and that a direct relationship between the level of development and the degree of formalization and permeability of state’s border should not be indicated.