Tampon Tax: An Explanation, Overview, and History

The tampon tax refers to the sales or value-added tax (VAT) applied to menstrual hygiene products such as tampons, pads, and menstrual cups in many countries. Although these items are essential for daily health and dignity, they’re often classified as luxury goods, making them taxable while other necessities like prescription drugs, groceries, or condoms are frequently exempt.

This levy is widely criticized as part of the broader “pink tax” a term describing the gender-based pricing disparities that make products marketed to women more expensive than similar male-targeted items2. Studies show that taxing menstrual products disproportionately affects those who menstruate, especially low-income consumers, and contributes to period poverty by limiting access to basic hygiene.

Supporters of the tampon tax argue it generates state revenue, but critics say taxing menstrual hygiene products essential for health and dignity is unconstitutional and discriminatory. Reclassifying these items as medical supplies could ease financial burdens for low-income consumers, especially those facing period poverty.

Many essential goods like groceries, prescription drugs, condoms, and erectile dysfunction medications are typically exempt from sales tax, yet pads and tampons remain taxable in several states. This disparity fuels ongoing debate over gender equity in tax policy.

As of June 2023, the following 21 U.S. states still impose sales tax on menstrual products (some localities add additional levies):

• Alabama
• Arizona
• Arkansas
• Georgia
• Hawaii
• Idaho
• Indiana
• Kansas
• Kentucky
• Mississippi
• Missouri
• North Carolina
• North Dakota
• Oklahoma
• South Carolina
• South Dakota
• Tennessee
• Utah
• West Virginia
• Wisconsin
• Wyoming

In 2004, Kenya became the first country to abolish the tampon tax, setting a precedent for menstrual equity worldwide. Since then, dozens of nations have followed suit, recognizing menstrual hygiene products as essential goods rather than taxable luxuries.

As of August 2023, the following countries have removed sales or value-added tax (VAT) on menstrual products:

• Australia
• Bahamas
• Canada
• Colombia
• Ecuador
• England
• Guyana
• India
• Ireland
• Jamaica
• Kenya
• Lesotho
• Malawi
• Malaysia
• Maldives
• Mauritius
• Mexico
• Namibia
• Nigeria
• Scotland
• South Africa
• South Korea
• Trinidad and Tobago
• Uganda

These policy shifts reflect growing global momentum to eliminate gender-based pricing, reduce period poverty, and treat menstrual care as a public health priority.

In 2016, California Governor Jerry Brown vetoed a tampon tax relief bill that had passed both chambers of the state legislature, citing concerns over lost public revenue. However, the state later paused taxation on menstrual hygiene products starting January 1, 2020, for a two-year period, and then permanently eliminated the tax in 2023.

The California government estimated that removing sales tax on diapers and menstrual products would reduce revenue by approximately $55 million, a small fraction of the state’s $200+ billion budget. Meanwhile, in New York, where the tampon tax was repealed earlier, the projected annual revenue loss was around $14 million, according to a 2016 lawsuit challenging the tax’s constitutionality.

Supporters of the tampon tax, like Tax Foundation economist Nicole Kaeding, argue that exempting menstrual hygiene products could lead to higher tax rates on other goods, since different groups view different items as essential. From a fiscal standpoint, removing exemptions helps preserve broad-based revenue collection.

Opponents counter that the tax unfairly targets people who menstruate, imposing costs on products required for basic health and dignity. As California Assemblywoman Cristina Garcia put it, “Budgets shouldn’t be balanced on women’s backs.” The tax is seen as a form of gender-based discrimination, especially when comparable male necessities are often tax-free.

A University of Richmond study found that while the tax repeal benefits consumers, it’s not distributed equally. Low-income individuals gain more than the value of the repealed tax, while high-income consumers share the benefit with producers. The findings suggest that eliminating the tampon tax helps reduce unequal burdens and improves access to menstrual products for those most in need.

On October 19, 2019, the U.S. marked its first-ever National Period Day, with 60 rallies across all 50 states demanding an end to the tampon tax and greater access to menstrual hygiene products. The movement was launched by the nonprofit PERIOD, founded by youth activists to combat period poverty and promote menstrual equity2.

Prominent politicians including Kamala Harris, Julián Castro, Beto O’Rourke, and Cory Booker used the hashtag #NationalPeriodDay to show support for the cause, amplifying calls for policy change and public awareness.

In March 2019, Rep. Grace Meng introduced the Menstrual Equity For All Act, a federal bill aimed at improving access to menstrual products in schools, shelters, prisons, and other public institutions. The bill was reintroduced on May 24, 2023 as H.R.3646, and remains in progress, reflecting ongoing legislative efforts to address gender-based disparities in health access.

The tampon tax is widely criticized as a form of gender-based discrimination, since it imposes sales tax on menstrual hygiene products items essential to health, dignity, and daily life for those who menstruate. These products are often classified as luxury goods, while comparable necessities for men such as condoms or erectile dysfunction medications are frequently tax-exempt. This pricing disparity makes menstrual care more expensive and less accessible, especially for low-income individuals, reinforcing systemic inequities in public health and tax policy.

The tampon tax persists primarily because it contributes to government revenue, even if the amounts are relatively modest. By classifying menstrual hygiene products as non-essential or luxury items, many jurisdictions apply sales or value-added tax (VAT), despite growing calls to treat these products as basic health necessities. Critics argue that this tax disproportionately affects those who menstruate and reinforces gender-based economic disparities.

In November 2020, Scotland became the first country in the world to guarantee free access to menstrual products for all who need them. The Period Products (Free Provision) (Scotland) Act 2021 placed a legal duty on local authorities to provide tampons, pads, and other hygiene products at no cost, in public spaces like schools, libraries, and community centers. This landmark law was designed to combat period poverty and promote menstrual equity as a matter of public health and human dignity.

The tampon tax refers to sales or luxury taxes applied to menstrual hygiene products in the U.S. and worldwide, despite their classification by many as basic health necessities. Efforts to repeal these taxes stem from concerns over gender discrimination and the belief that taxing essential items undermines human dignity and disproportionately affects low-income individuals. In response, multiple U.S. states and dozens of countries have moved to eliminate the tampon tax, signaling a shift toward menstrual equity and inclusive tax reform.