"Frozen" is the highest-grossing animated film of all time, having raked in more than $1.2 billion in global box office sales since its Thanksgiving release.
It's on track to be the fifth highest grossing movie of all time, and is already Disney's biggest selling digital and Blu-ray release.
Toymakers have been cashing in on the film's popularity, with a wide range of Frozen-themed dolls, dresses and apps.
Beyond Frozen, Spirit expects "Teenage Mutant Ninja Turtle" costumes to be big sellers following the release of the latest movie this summer.
A handful of superheroes and "nostalgic" characters such as Dr. Seuss's "Cat in the Hat" are also on the list.
While it includes "outrageous" suits for men and "harlequin" costumes for women, Spirit's list is remarkably tame this year.
Last year, Spirit said twerking would be the big theme for Halloween. It produced a Twerkin' Teddy costume for women and a Twerk Suit for men. Charlie Sheen, Lady Gaga and the cast of The Jersey Shore were popular costumes in years past.