The aim of the paper was to present the value of rural and urban household consumer goods and services expenditures under changes of their income. Consumption expenditures per capita in households on rural areas are lower than in urban areas. The highest increase of consumption expenditures as a result of per capita disposable income increase was observed in expenditures on: communication, furnishing, household equipment and routine maintenance of the house and food and non-alcoholic beverages both in rural and urban households. In urban households with an increase of per capita income spending on recreation and culture, pocket money and transport increased while in rural household expenditure on miscellaneous goods and services increased.