Families across the United States are preparing to spend an average of nearly $922 this back-to-school season, with nearly half anticipating higher expenditures compared to last year, according to data from professional services firm PwC. This trend reflects a shift in consumer behavior where back-to-school purchases are viewed less as optional discretionary spending and more as a necessary financial commitment.

Kelly Pedersen, PwC’s global retail leader, highlighted that many parents are strategically planning their spending around sales tax holidays. These tax-free shopping events are seen as essential opportunities to manage the inevitable costs rather than efforts to reduce overall spending. “Parents aren’t looking for a reason to skip the list – they’re looking for ways to absorb a bill they know is coming,” Pedersen explained.

Clothing and shoes represent the largest share of back-to-school budgets, with families allocating about $278 on these categories. Historically, these items have benefited most from tax holidays, and they remain a top priority for consumers this year. Notably, more than half of families surveyed cited sales and promotions as crucial factors influencing their purchase decisions, while 73% are incorporating artificial intelligence tools into their shopping process—primarily to compare prices and time their purchases effectively.

Spending related to school continues beyond the initial shopping season. Families expect to incur an additional $635 per month on expenses such as fees, meals, and extracurricular activities. This ongoing financial commitment underscores back-to-school as the start of a year-round budgeting challenge, rather than a single seasonal event, Pedersen noted. Households that approach the school year with a detailed plan tend to manage expenses more effectively.

Despite this preparedness, concerns about rising prices persist. The National Retail Federation (NRF) reported that 78% of consumers expect higher prices on back-to-school items this year, a figure slightly lower than the 84% who expressed similar worries in 2022 when inflation was at its peak. The NRF also noted a divergence in price sensitivity across income groups. Households earning over $100,000 annually have shown a more significant decrease in concern, continuing to drive spending. Meanwhile, lower-income families remain cautious and are actively seeking ways to stretch their budgets.

Retailers have responded by offering ongoing promotions and sales throughout the summer. Approximately one-third of shoppers surveyed by the NRF indicated they plan their back-to-school purchases around such discounts. Many families also intend to increase comparative shopping or turn to discount retailers should prices exceed expectations.

Mark Mathews, the NRF’s chief economist and executive director of research, emphasized that “affordability remains a top priority” for both consumers and retailers. He pointed to sales tax holidays as beneficial events that help shoppers maximize savings while supporting retail activity. These initiatives, alongside targeted promotions, are key components of the evolving landscape of back-to-school consumer behavior in 2026.