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.
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