In a democratic state governed by the rule of law, the limitation of constitutionally guaranteed freedoms and rights may take place as an exception to the general principle of the protection of freedoms. This article examines the constitutional rights and freedoms of human beings and citizens, and the possibility of limiting them, as outlined in the Constitution of the Republic of Poland of 1997. Given the unprecedented circumstances of the COVID-19 pandemic, the discussion extends to the solutions adopted in Poland during this period, with an attempt to assess the constitutionality of these regulations.