VAT rate on tampons

VAT rate on tampons (EU, 2024)

VAT rate on tampons (EU, 2024)

In April 2022, a revision of the EU VAT Directive introduced greater flexibility for Member States to reduce VAT rates on female sanitary products. This change allowed Member States to lower the VAT rate to as little as 0 %, compared with the previous minimum rate of 5 % (Annex III, paragraph 3). The European Parliament urged Member States to take advantage of this increased flexibility. However, while several Member States have since reduced their VAT rates on such goods, practices remain quite divergent, as illustrated in Figure 1 below.


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