Tampon tax (or period tax) is a popular term used to call attention to tampons, and other feminine hygiene products, being subject to value-added tax (VAT) or sales tax, unlike the tax exemption status granted to other products considered basic necessities. Proponents of tax exemption argue that tampons, menstrual pads, menstrual cups, and comparable products constitute basic, unavoidable necessities for women, and any additional taxes constitute a pink tax.
Proponents of tax exemption argue that tampons, sanitary napkins, menstrual cups and other products which serve the basic menstrual cycle constitute unavoidable necessities for women and should be classified alongside other unavoidable, tax-exempt necessities, such as groceries and personal medical items. The BBC estimates that women need to use feminine hygiene products for about a week each month for about 50 years. According to the American Medical Association over 17,000 menstrual hygiene items are needed in a user's lifetime amounting to a cost of around 2,000 dollars. While sales tax policy varies across jurisdictions, these products were typically taxed at the same rate as non-essential goods, such as in the United States, while other countries, such as the United Kingdom and Ireland, reduced or eliminated their general consumption tax on sanitary products. When asked about equivalent exemptions for men, proponents argue that no male products, condoms included, are comparable to feminine hygiene products, since menstruation is biological and "feminine hygiene is not a choice". However, others argue that other basic necessities such as toilet paper are still taxed in many countries, for example in the UK at 20%. As the vast majority of consumers of feminine hygiene products are women, the increased cost has been criticized as being discriminatory against women. The tampon tax is not a special tax levied directly on feminine hygiene products.
Since about 2004, many countries, including Kenya, Canada, India, Colombia, Australia, Germany, and Rwanda, have abolished or reduced sales taxes on tampons and pads.
Tax law by jurisdiction Below are examples of countries that have or used to have a tampon tax (ordered by most recent changes to the country's tax system first): Belize will eliminate the General Sales Tax on feminine hygiene products on April 1, 2023. They will also no longer be subject to importation duties. The tampon tax was abolished in Britain on January 1, 2021, following Britain's departure from the EU, meaning there is now a zero rate of VAT applying to women's sanitary products. Rwanda removed their VAT on all sanitary products on December 10, 2019. The change was made in response to school absences and dropouts caused by 18% of Rwandan women and girls being unable to attend school or work due to not being able to afford feminine hygiene products. Australia repealed the 10% tax on tampons and pads on January 1, 2019, after an 18-year campaign, after all states and territories agreed to make sanitary products explicitly exempt from the GST. In Colombia, on 14 November 2018, the Constitutional Court unanimously ruled to strike down a 5 per cent tax on tampons and pads on gender equality grounds. India eliminated its 12% tax on feminine hygiene products in 2018. This was after a year of lobbying by advocacy groups and celebrities. Actor Akshay Kumar featured as the lead male actor in Pad Man and raised awareness about the taboo on menstruation. Mauritius eradicated its tampon tax in 2017 following a popular online petition initiated and led by gender consultant and feminist Trisha Gukhool. Canada removed its tampon tax in mid-2015 following an online petition signed by thousands. In 2004, Kenya was the first country to abolish sales tax for menstrual products.
Canada In January 2015, the Canadian government recognised sanitary products as an essential item, ending the GST tax on all sanitary products. The Canadian government is currently debating whether to make menstrual products free in the workplace. The Government of Canada has published a Notice of Intent to the Canadian Gazette seeking feedback on providing free products in federally regulated workplaces; stakeholders and Canadians were able to feedback until July 2, 2019. Providing free menstrual products in workplaces is expected to bring better health and workplace productivity and reduced stigma around the conversation of menstruation. Under Part II of the Canada labour Code, employers are already required to provide toilet paper, soap, warm water, and a way to dry hands. Women or gender non-conforming persons who require menstrual products make up 40% of the federal workforce, and the financial burden of sanitary products rests entirely on them, burdening or severely negatively impacting those who need them, adding required sanitation products will allow for greater equality in the workplace and more opportunity for people with lower income.
On May 28, 2015, the Canadian Federal Government voted in favour of lifting the tampon tax federally. The tax was ultimately repealed July 1, 2015. This was inspired by an online petition organized by Canadian Menstruators, an online advocacy group, which thousands of Canadians signed and presented to the Federal Government of Canada in Ottawa.
Critics have pointed out that sanitary products are still taxed under tariffs under Canadian tariff laws.
China In China, menstrual products are subject to a 13% sales tax, the same as most consumer items.
European Union In 2016, the United Kingdom proposed that member states should be allowed to decide whether to continue to apply VAT to menstrual hygiene products. This led to the introduction of Directive 2022/542/EC. This modified Annex III of Directive 2006/112/EC allowing "pharmaceutical products used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products" to be zero rated.
Between the proposal and the legislation, some EU countries used their limited number of reduced-rate items to decrease taxes on sanitary items.
Ireland levies no value-added tax on tampons, panty liners, and sanitary towels. Ireland is the only EU country to have a zero tax rate on sanitary goods. The rate predates legislation restricting zero-rating (a grandfather clause). In Germany, the amount of tax on sanitary items was cut from 19% (the basic rate) to 7% (the reduced rate) as of January 1, 2020. This is said to be a step toward a tax system that does not discriminate against women. Other European countries, such as France, Spain, Portugal, and the Netherlands, either plan to or have already slashed their taxes in recent years.
India In 2018, India scrapped the 12% Goods and Service Tax (GST) on sanitary napkins, making them tax-free. The Government of India has set up over 16000 Janaushidhi Kendras across the country that provide oxo-biodegradable sanitary napkins named 'Suvidha' at Rs. 1/- per pad. These sanitary napkins are also environmental friendly. The cumulative sales of Suvidha Napkins as on 30.11.2025 is 96.30 Crores. Approximately 88% of women in India are unable to acquire safe menstrual products because of a lack of access to capital. The menstrual products are not thought to be essential, therefore overpriced, and out of reach for over 70% of Indian women who menstruate.
Kenya In 2004, Kenya became the first country to exempt menstrual products from Value Added Tax. In 2011, Kenya exempted imported menstrual products from excise tax. In 2016, Kenya exempted the raw materials used for the manufacture of menstrual products from the 16% value added tax (VAT) and 25% excise tax.
The government also allocated Ksh 240M to provide free sanitary pads to girls in public governmental schools through the National Sanitary Towel Programme. This increased to Ksh 400M in 2015. However, this funding declined to 260M in the 2022/2023 budget.
In 2016, the Kenyan parliament introduced an amendment to the Basic Education Act which guaranteed the provision of free, sufficient and quality sanitary towels to every girl child registered and enrolled in a public basic education institution who has reached puberty and the provision of a safe and environmentally sound mechanism for disposal of the sanitary towels. These began to be distributed in 2018. The government established a Menstrual Hygiene Management Policy in 2019.
United Kingdom There is a zero rate of VAT applied to most women's sanitary products in the UK. The United Kingdom had levied a value-added tax on sanitary products since it joined the European Economic Community in 1973. This rate was reduced to 5% specifically for sanitary products in 2000 with lobbying from Member of Parliament Dawn Primarolo saying that this reduction was "about fairness, and doing what we can to lower the cost of a necessity". This is the lowest rate possible under the European Union's value added tax law, which does not allow a reduction to zero rates. The only goods that can be zero-rated are those with historic zero rates that have been applied continually since before 1991. The UK Independence Party raised the issue in the 2015 general election with promised to withdraw from the European Union and allow the zero rate. Prime Minister David Cameron commented, when prompted, that the tampon tax campaign was "long-standing" and a complicated issue within the European Union. In England, one in ten women between 14 and 21 cannot afford menstrual management products.
Laura Coryton led a "Stop taxing periods, period" campaign with an online petition to have the European Union remove the value-added tax for sanitary products. Her petition was highlighted by a further protest in London and a sister march in Bristol headed by the groups, No More Taboo and Period Watch. Lucy Whitehill created and led the London march on April 2, 2015, which garnered support from 2,500 protesters, many wearing bloodied white pants, chanting outside Downing Street. Her slogan "Tampons not a necessity? Then welcome to the world where we don't wear them" made the headlines, with Russell Howard focusing on the viral placard, "The Taxman can suck my clit", Ed Miliband called the tax ridiculous and Caroline Criado Perez demanded the tax to be abolished. Following the protest the University of Sheffield were the first to cull the tax in their university shops. In November 2015, Charlie Edge and Ruth Howarth free-bled in front of Parliament to further drive awareness. George Osborne mentioned the petition by name in his 2015 Autumn Statement pledge to end the tampon tax at the European Union level. The petition platform's CEO cited the campaign as an example of successful clicktivism, with over 320,000 signatures. In March 2016, Parliament created legislation to eliminate the tampon VAT, following a budget amendment by opposition Labour MP Paula Sherriff. It was expected to go into effect by April 2018 but did not do so; several British women protested for it publicly while displaying blood stains from their periods. On October 3, 2018, new EU VAT rules were put forward by the European Parliament to allow EU countries to stop taxing sanitary products, but these did not come into effect until 2022. The UK left the EU in January 2020, and following the end of the transition period (at the beginning of 2021) the tampon tax was abolished in the UK, meaning there is now a zero rate of VAT applying to women's sanitary products. Research published by Tax Policy Associates in November 2022 suggested that savings resulting from the abolition of the tax had been retained by retailers, rather than passed onto women. Period underwear remained subject to the tax until 2024 and was included in the exemption after campaigners raised the issue.
Scotland