The publication presents the results of research on soil temperature distribution at a depth of 0.25–3 m in three measurement locations. Two boreholes were located in Białystok in the temperate climatic zone and one measuring well was installed in Belmez in the subtropical climatic zone. Measurements were made in homogeneous soil layers in sand (Białystok) and in clay (Białystok and Belmez). Based on the results of the measurements, a simplified model of temperature distributions as a function of depth and the number of days in a year was developed. The presented model can be used as a boundary condition to determine heat losses of district heating pipes located in the ground and to estimate the thermal efficiency of horizontal heat exchangers in very low-temperature geothermal energy applications.