Tourism is one of the key sectors of the European economy, and tourism initiatives co-financed by the European Union support the growth of social, economic, and spatial cohesion. Diverse EU projects enhance the attractiveness of tourist destinations and increase the competitiveness of spatial arrangements of varying scales. The aim of this research is to identify the diversity of the structure of EU tourism projects in the Małopolskie Voivodeship in the context of Poland, concerning different categories of projects, and to highlight the variation among communes regarding the projects implemented, their types, and investment values. The temporal scope of the research covers the EU programming periods 2004–2006, 2007–2013, and 2014–2020. The tourism sector is not a priority in EU policy, and there remains a lack of financial instruments specifically aimed at tourism projects. However, entities seeking support can apply for funding under categories not directly dedicated to the tourism sector. During the period in question, projects related to business development, science and education, and labour and social integration played a significant role in the Małopolskie Voivodeship, while tourism projects were of considerably lesser importance within the overall number of projects supported by EU funds. It is worth noting that many tourism projects had an international character and supported regional entrepreneurship.
