The aim of the study was to analyse the structure of expenditure in rural households paying attention to the upgrading of consumption. The research material used in the present study was individual data from the household budget survey for 2004, 2006 and 2012 which is conducted annually by the Central Statistical Offi ce of Poland. In the conducted study a conventional statistical analysis and multivariate statistical method was used. The process of upgrading the structure of consumer spending is observed in all types of rural households. Disposable incomes are the main determinant affecting consumption models in rural households and their level of upgrading. Socio-demographic characteristics play an increasingly important role in shaping consumer expenditure in rural households. Decreasing spending on consumer staples, and increasing spending on goods of a higher order are observed in the structure of expenses.