The aim of this work is to compare the provision of social services in the form of “sheltered housing“ and “housing for handicapped persons“, particularly in terms of financial cost. Institutions that act as sheltered housing or housing for handicapped persons have similar character and scope of activities. The paper identified the main differences of both residential social services, the resulting advantages and disadvantages related with their operation. It was used a custom methodology, which was applied to data obtained from providers of social services. More expensive service of the two is in absolute terms housing for handicapped persons. These higher costs are caused by a different structure of clients: While the average client of housing for handicapped persons is severely depends on aid, in sheltered housing ranges from light to medium dependency. However, if you compare the cost of both services according to disability of clients, it can be stated that the service of sheltered housing is more expensive by 1% - 40% depending on the methodology used.