According to the World Bank, more than a quarter of menstrual women and girls worldwide — around 500 million people – struggle to manage their periods, typically due to a lack of sanitary pads and tampons. Concerns over “period poverty” have fueled global movements advocating for the abolition of the so-called tampon tax, which refers to consumer charges such as value-added tax (VAT) levied on items such as sanitary pads, tampons, panty liners, and menstrual cups in most countries.
Period goods are deemed non-essential items for VAT purposes in several countries, whereas things such as toilet paper, condoms, and over-the-counter medicines are tax-free or have a lesser rate. Here’s everything you need to know about tampon taxes all across the world.
Which countries have gotten rid of the tampon tax?
According to Thomson Reuters Foundation research, at least 17 countries have followed Kenya’s lead in abolishing VAT on sanitary pads and tampons since 2004. Mexico, the United Kingdom, and Namibia are among the most recent countries to remove the tampon tax.
Another ten countries have declared sanitary items to be tax-free or have waived the duty on imported raw materials used to manufacture them.
Advocates for period poverty typically advocate for sanitary items to be zero-rated for VAT, as this allows producers to claim back taxes on raw materials, effectively making the final product tax-free.
Despite the fact that Tanzania and Nicaragua had both repealed the tax on period products, both countries reinstated it in 2019.
17 countries, mostly in Europe, have decreased VAT on sanitary items, with Italy being the most recent to do so this year.
Last year, the European Union updated a law that previously only permitted member states to decrease VAT on sanitary items by 5%. As a result of the reform, countries can now apply reduced tax rates to certain items.
Free distribution of period products in schools is included in Kenya’s annual budget, though advocates say availability is uneven. Schoolgirls in South Africa, Botswana, and Zambia receive free pads elsewhere in Africa.
Why are some countries hesitant to abolish tampon taxes?
VAT is a significant source of money for governments, which is why many countries still impose a tampon tax. In 2020, the Organization for Economic Co-operation and Development (OECD) member countries’ VAT revenue accounted for 6.7% of their GDP.
VAT rates vary greatly between countries, ranging from 5% in Canada to up to 27% in Hungary, and governments frequently have varying definitions of what is considered an essential commodity exempt from the fee.
Menstrual products continue to be subject to a general sales tax (GST) in almost two dozen U.S. states, similar to the VAT charged on all consumer goods and services, according to Laura Strausfeld, executive director of Period Law, a non-profit working to remove the tampon tax in the United States.
Several other states in the United States do not have such a tax.
Advocates also claim that in countries where menstruation is still considered taboo, lawmakers and policymakers are uninterested in beginning a discussion regarding the cost of period products.
What happens next?
In the United States, advocates say there is a rising political will to repeal the sales tax in places where it remains in place, such as Texas, where a plan to repeal it received preliminary approval in March.
“This is actually the first year that this (removing the tax in all states) can happen. In 2023, there are 22 states left and all of them are on a path towards removing the tax,” said Strausfeld.
From Chile to the Czech Republic, initiatives to reduce the levy are ongoing, as are bills to offer free goods in schools, such as Mexico’s Dignified Menstruation Law.
According to some women’s rights campaigners, the distribution of free pads may be the only method to secure access to period products in the long run.
Scotland became the first country to make tampons and sanitary pads free and available at designated public places such as community centers, youth clubs, and pharmacies in 2022.