A low–cost measurement system using filtering of measurements for two–wheeled balancing robot stabilisation purposes has been addressed in this paper. In particular, a measurement system based on gyroscope, accelerometer, and encoder has been considered. The measurements have been corrected for deterministic disturbances and then filtered with Kalman, a–b type, and complementary filters. A quantitative assessment of selected filters has been given. As a result, the complete structure of a measurement system has been obtained. The performance of the proposed measurement system has been validated experimentally by using a dedicated research rig.