BACKGROUND Occupational burnout, which is more and more commonly encountered among medical professionals and investigated by researchers worldwide, may in particular affect health care workers during the COVID-19 pandemic. OBJECTIVE The aim of the study was to assess the risk of occupational burnout among physiotherapists working actively in clinical hospitals in south-eastern Poland during the COVID-19 pandemic. METHODS The level of burnout among the studied physiotherapists was assessed using the Polish version of the Maslach Burnout Inventory by Maslach (MBI). The study was conducted from 20 March to 3 May, 2020 among physiotherapists working professionally during the COVID-19 pandemic in the south east of Poland, during which time health services related to therapeutic rehabilitation were suspended. The study was conducted among 1,540 physiotherapists with a license to practice who worked in clinical departments. Considering the inclusion and exclusion criteria, 106 physiotherapists were qualified for the study. RESULTS The current findings show that during the COVID-19 pandemic physiotherapists present high burnout rates in all three dimensions: EE (Mean 32.31; CI 29.47-35.15); DP (Mean 16.25; CI 14.48-18.03); PA (Mean 26.25; CI 24.41-28.10). As for gender-related effects, higher burnout rates were observed in the male workers, compared to the females, in all three domains: EE (Men: Mean 34.70; CI 29.90-39.50 -Women: Mean 31.03; CI 27.45-34.60); DP (Men: Mean 18.78; CI 15.98-21.59 -Women: Mean 14.90; CI 12.64-17.16) and PA (Men: Mean 24.54; CI 21.32-27.76 -Women: Mean 27.17; CI 24.90-29.44). The highest burnout rates, presented by the physiotherapists working in the profession for more than 20 years, were identified in the domain of EE (Mean: 35.30; CI 30.51-40.10) and in those with 10-15 years of experience, in the domains of DP (Mean: 18.31; CI 14.89-21.73) and PA (Mean: 23.97; CI 20.13-27.81). The highest rate of occupational burnout, reflected by the scores in all three domains (EE, DP, PA), was identified in Department I -Intensive Care and Anaesthesiology Department: EE - (Mean: 40.89, CI 35.27-46.52); DP - (Mean: 21.39, CI 17.90-24.88); and PA - (Mean: 23.07, CI 20.04-26.10), compared to the other departments. The subjects who rarely participated in courses or training programs showed the highest burnout rates (EE- Mean: 33.55, CI 29.33-37.77; DP- Mean: 16.71, CI 13.99-19.43; PA- Mean: 25.45, CI 22.47-28.43). CONCLUSIONS Occupational burnout during the COVID-19 pandemic is noticeable among physiotherapists working in clinical departments. The current findings show high burnout rates in all three domains: emotional exhaustion (EE), depersonalization (DP) and personal accomplishment (PA). A comparative analysis of these findings with reference to related studies published before the pandemic shows that the burnout rates among physiotherapists may have significantly increased during the COVID-19 pandemic. However, given the scarcity of scientific evidence related to this specific problem in Poland and worldwide, it is necessary to continue research in occupational burnout affecting physiotherapists, particularly during the second wave of the pandemic, in order to gain a better understanding of the possible effects of social isolation and greater personal work-related health risks on the mental health of these medical professionals.