The main idea of a circular economy (CE) is to separate economic growth from resource
consumption and environmental impacts. The characteristic approach of a CE assumes the minimisation
of the amount of waste generated at the design level and, as a standard, includes innovations
throughout the value chain. From an agricultural point of view, agricultural biogas plants are particularly
important because they enable the management of all waste biomass and its conversion into
useful energy and agricultural fertiliser. This paper presents methods for assessing the economic
effectiveness of an investment in an agricultural biogas plant. The research goal was to develop a
financial model. The authors of this study used available examples of the profitability of commercial
ventures. We considered the investment aspects of agricultural biogas plants. Exemplary solutions
are discussed, allowing the reader to become acquainted with various methods and proposals for thus
far estimated investments. It may seem chaotic, but this is how the biogas market is characterised in
the context of the implementation of biogas projects. Guidance is given regarding how to understand
investing in this sensitive private farming sector. It is admirable that the renewable energy market
has been systematised, and we hypothesise that it is necessary to develop an investment model in
Polish conditions.