Lowering the tampon tax: Ukrainian petition and global experience – Rubryka

In Ukraine, a petition calling for a new approach to taxing women’s hygiene products has almost reached the required 25,000 signatures. It is still unclear how Ukrainian officials will respond, but what is clear from cases worldwide is that lowering or abolishing the so-called “tampon tax” is practical and necessary.

In this overview by Rubryka, you’ll learn when and how pads, tampons, menstrual cups, and similar products became more affordable for girls and women across different continents, and what Ukraine can learn from the global experience.

Women’s hygiene products are taxed like regular consumer goods

In early April, activists submitted a petition to the Ukrainian government calling for changes to the taxation of women’s intimate hygiene products. The petition proposes lowering the value-added tax (VAT) from 20% to a reduced 7% — the same rate applied to medical products — thereby “eliminating institutional gender discrimination in the tax system.”

This proposal applies to pads, tampons, menstrual cups, and similar products, which are currently classified as standard consumer goods.

“Menstruation is not a consumer choice or an optional expense — it’s an unavoidable biological process. Taxing these products at 20%, while medical products are taxed at 7%, effectively puts a financial burden on women’s bodies,” says the petition’s author, Anastasiia Bidiuk. She notes that this burden is especially acute during wartime, economic instability, inflation, and declining incomes.

Petitioning the government

Bidiuk calls on the Cabinet of Ministers of Ukraine to draft and submit a bill to parliament proposing changes to the tax code.

“Ukraine must fix this logical gap in its legislation,” says the activist. In her appeal, she also points to international experience, where the so-called “tampon tax” has already been reduced or eliminated as discriminatory.

The initiative has gained strong public support. In just 21 days, the petition nearly reached the required 25,000 signatures for the officials to respond.

About half the world’s population menstruates roughly 450 times over their lifetime. On average, that’s 2,535 days — about seven years of a woman’s life.

According to the UN, 12.8% of women and girls worldwide live in poverty. The high cost of even basic hygiene products forces many to use improvised alternatives, such as newspapers, plastic bags, used fabric, or clothing. 

This issue is not just about comfort. A lack of safe, reliable hygiene products can harm women’s health, limit participation in education and the workforce, and negatively affect daily life.

Governments around the world are gradually recognizing the tampon tax as discriminatory and developing solutions. As of 2023, nearly 50 countries have reduced or eliminated taxes on menstrual hygiene products, and the trend continues. Some countries have gone further, making these products free for certain groups or even for everyone. The message is clear: menstrual hygiene is a basic need, not a luxury.

How different countries address the tampon tax

France: Menstruation is not a “luxury”

In France, activists pushed to lower the tax on women’s hygiene products from 20% to 5.5%. They argued that these products should be treated like essential goods such as water, food, or condoms.

The debate was public and heated. The government initially refused, citing annual budget losses of about €55 million. The finance ministry even argued that men’s shaving products were taxed at the same rate, which sparked outrage — “beards and menstruation are not the same.”

Mass protests followed, emphasizing that hygiene products cannot be considered “luxury” items. The pressure worked. After initially rejecting the proposal, the government later announced that “funding had been found.” In 2016, VAT was reduced to 5.5%, sending a strong signal that this issue is about equality, not just economics.

France went further: since 2021, the government has provided free hygiene products in student housing and on university campuses.

Germany: “The Tampon Book”

In Germany, hygiene products were long taxed as “luxury goods” at 19%. Change began with an online petition that gathered nearly 200,000 signatures. Public discussions about gender discrimination followed, along with creative protest, such as “The Tampon Book,” where tampons were sold as a book because books had a lower tax rate.

In 2019, the government reclassified these products as essential goods and reduced VAT to 7%.

Scotland: The first country with fully free access

“Period poverty” is not limited to developing countries. Scotland, which experienced this problem, became the first country in the world to legally guarantee free access to basic menstrual hygiene products for “anyone who needs them.” For Scotland, this decision was about dignity and human rights, not just money.

During debates, lawmaker Alison Johnstone asked: “Why is toilet paper considered a necessity, but menstrual products are not? Being financially penalized for a natural bodily function is neither equal nor fair.”

In November 2020, after a four-year campaign, the law was passed. Pads and tampons became freely available in schools, universities, and public spaces; local authorities were responsible for enforcing the new law.

United Kingdom: How Brexit helped end the period tax

Until 2021, menstrual products in the UK were taxed at 5% and legally classified as “non-essential goods” (luxury items). Meanwhile, the National Health Service had been providing them to hospital patients since 2019.

Activists long called the tax sexist and outdated. A BBC survey found that about 10% of girls in the UK could not afford basic hygiene products, and 19% had to switch to less suitable alternatives.

Georgie Nicholson from the charity Hey Girls explained: “It’s easy to describe period poverty — you’re in a supermarket choosing between tampons and a pack of pasta.” She described cases where women used socks filled with newspapers or flour because they were cheaper.

Period poverty also affected education: 64% of girls, facing stigma, missed school during their periods.

The main barrier to eliminating the tax was EU rules, which did not allow VAT below 5%. After Brexit, the UK removed the tax entirely. Following the elimination of taxes, schools and colleges introduced free menstrual products as part of a national effort to combat period poverty.

Spain: Part of the equality policy

Spain included the tampon tax issue in its gender equality policy. In 2022, VAT was reduced to 4%, the lowest rate for essential goods, alongside the introduction of menstrual leave.

Since 2024, hygiene products have been provided to women in Catalonia free of charge through the healthcare system. Studies showed that 44% of women in the region could not afford preferred products, and 23% had reused disposable items due to high costs.

Now, about 2.5 million women, girls, transgender, and nonbinary people who menstruate can receive a menstrual cup, underwear, and two packs of pads (for one cycle) for free at local pharmacies. The program cost €8.5 million.

Italy: Not just a women’s issue

Italy long had one of the highest VAT rates at 22%. Activists pushed for years to lower it.

One lawmaker argued, trying to convince his colleagues to lower the period tax: “This isn’t just about your wives and daughters. When you’re over 60 (I’m talking to my male colleagues here), you’ll need pads for incontinence or prostate issues — think ahead.”

In 2023, the tax was partially reduced to 5% for some products, but debate continues. Discussions in Italy have been among the most emotional in Europe, showing the issue is not just economic but cultural, challenging taboos around menstruation.

Overall situation in the EU

In the EU, Ireland, Malta, Cyprus, and Belgium have fully eliminated taxes on menstrual products. Austria plans to introduce a 0% VAT rate in 2026.

Hungary currently has the highest VAT at 27%. Denmark and Sweden tax these products at 25%, while Greece taxes them at 24%. These rates often apply only to tampons.

Finland reduced its tax from 25.5% to 14% in January 2025. Poland and Luxembourg have lowered VAT to 3–5%.

In Scandinavian countries like Sweden and Norway, taxes remain, but free products are provided in schools, universities, and public spaces.

What about other continents?

Kenya: Saying “no” to sex for pads 

Kenya eliminated its 16% VAT on menstrual products in 2004, becoming the first country to do so. At the time, two-thirds of Kenyan women and girls could not afford sanitary pads and used alternatives like cloth, grass, or feathers.

In extreme cases, some engaged in sex to obtain hygiene products. About one in ten schoolgirls missed classes during their periods.

The government later removed import duties and taxes on raw materials and introduced programs to provide free pads in schools.

India: Access to education

In 2018, India eliminated taxes on menstrual products, which had previously been taxed at 12%.

This decision followed years of activism against what activists called a “tax on blood,” public debates, and large online campaigns. In particular, a large online petition gathered hundreds of thousands of signatures and drew the government’s attention to the issue of access. 

A key argument was education: high costs forced millions of girls to miss school or drop out entirely.

North America: A mixed picture

The United States has no single policy; rules vary by state. As of early 2026, 18 states still apply sales tax to menstrual products, typically at rates of 4% to 7%, because they are not classified as essentials. Most states have eliminated the tax, recognizing it was discriminatory. 

Some cities, for instance, Ann Arbor, Michigan, require free products in public restrooms. In Chicago, they are available in public libraries, and many schools provide them in clinics or restrooms.

Canada eliminated the tampon tax nationwide in 2015 after public campaigns.

Australia and New Zealand

Australia removed its 10% tax on menstrual products in January 2019 after all states and territories agreed — a process that took 18 years.

In the state of Victoria, a large-scale program launched in 2024 installed free vending machines in libraries, museums, cafes, and hospitals, with plans for 1,500 more.

“Pads and tampons are not a luxury — they’re a necessity. And women and girls should have access to them when and where they need them,” officials said.

New Zealand took a different approach. Instead of changing taxes, it introduced free access for those in need. In 2020, the government announced a campaign to fight “period poverty”  and launched a nationwide program in 2021 that now provides free products in schools.

Will the petition in Ukraine work?

Global experience shows that reducing or eliminating the tampon tax is not symbolic — it’s a practical step that lowers barriers to essential goods.

Removing the tax alone, however, does not automatically solve accessibility issues. For example, in Mexico, which eliminated VAT on menstrual products in 2022, prices remain relatively high, and many families still struggle to afford them.

Where governments take a more active role — through tax policy or direct distribution — these products become more accessible, especially for teenagers, students, and vulnerable women. In most countries, change began not from the top, but through public pressure and open debate. Now, it’s ongoing in Ukraine.