Tampon tax

Tampon tax refers to consumption levies such as value-added tax (VAT) that most countries charge on items such as sanitary pads, tampons, panty liners and menstrual cups.

Key points

  • According to a World Bank report, some 500 million women around the world struggle to manage their periods, often because they cannot afford sanitary pads. Concern about “period poverty” has fuelled campaigns globally calling for the end of the so-called tampon tax.
  • In some countries, period products are considered non-essential items for VAT purposes, while items including toilet paper, condoms and over-the-counter medicines are tax-free or carry a lower levy.
  • Kenya was the first country to scrap VAT on sanitary pads and tampons in 2004. Since then at least 17 countries have followed suit. Among the latest countries to pass laws to abolish the tampon tax are Mexico, Britain and Namibia.
  • Some women’s rights advocates say the distribution of free pads may ultimately be the only way to ensure access to period products.
  • In 2022, Scotland became the first nation to make tampons and sanitary pads free and available at designated public places such as community centres, youth clubs and pharmacies.

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