In order to discuss new parameters for assessing personal spending on smoking in Brazil, this study aimed to describe the population's socio-demographic characteristics and the proportions of spending on smoking. The sample included individuals that spend money on smoking, according to the Brazilian Family Budget Survey for 2002-2003, conducted by the Brazilian Institute of Geography and Statistics. In the lowest income bracket, the proportion of spending on smoking for expenses greater than the median varied negatively by as much as 10% as compared to the proportion of spending on smoking for income greater than the median. For intermediate income brackets, the two proportions were similar, and in the higher income brackets there was a reversal, with a positive difference of up to 15%. The percentage of spending on smoking doubled for all the groups with low schooling. As income and schooling increased, there was a proportional reduction in spending on smoking.