UK and Europe, from official sources.VAT on sanitary products in every country we cover
Lowest rate first. Download as CSV. Checked 23 October 2026
| Country | VAT rate | What it covers | Official source |
|---|---|---|---|
 Austria | 0% | Since 1 January 2026 tampons, pads, menstrual cups and all other menstrual hygiene products (and contraceptives) are exempt with the right to deduct input VAT, which works as a 0% rate. | UStG 1994 § 6 Abs. 1 Z 5b: Steuerbefreiung, checked 23 October 2026 |
 Ireland | 0% | Tampons, towels, menstrual cups and period pants are all zero rated. | Revenue VAT rates database: Sanitary tampons, checked 23 October 2026 |
 Malta | 0% | Exempt with credit under Part One of the Fifth Schedule, which works as a 0% rate. | Malta VAT Act (Cap. 406), checked 23 October 2026 |
 United Kingdom | 0% | Zero rated since 1 January 2021. Reusable period pants have been 0% since 1 January 2024. | gov.uk: VAT rates on different goods and services, checked 23 October 2026 |
 Switzerland | 2.6% | Menstrual hygiene products have taken the reduced 2.6% rate since 1 January 2025 (MWSTG Art. 25 Abs. 2 lit. a Ziff. 10). | ESTV: Schweizer Mehrwertsteuersätze, checked 23 October 2026 |
 Luxembourg | 3% | Feminine hygiene protection products are listed with pharmaceutical products at the super-reduced 3% rate. | Loi TVA annexe B 8°: protection hygiénique féminine, checked 23 October 2026 |
 Spain | 4% | Condoms and other non-medicinal contraceptives are also 4%. | Ley 37/1992 del IVA, art. 91 (BOE), checked 23 October 2026 |
 Poland | 5% | Sanitary pads, tampons and menstrual cups all take the lowest 5% rate. | Ustawa o VAT, Dz.U. 2026 poz. 1263, Annex 10 items 18a and 21, checked 23 October 2026 |
 France | 5.5% | Condoms are also 5.5%; other hygiene products such as soap are 20%. | Service Public Entreprendre: Taux de TVA dans le secteur de l'hygiène et de la santé, checked 23 October 2026 |
 Portugal | 6% | Mainland rate. | Portal das Finanças: Código do IVA, Listas I e II, checked 23 October 2026 |
 Germany | 7% | Tampons, sanitary pads, menstrual cups, menstrual sponges and reusable period pants all take the reduced 7% rate. | UStG Anlage 2 Nr. 55: Monatshygiene, checked 23 October 2026 |
 Netherlands | 9% | Tampons, pads, period underwear and menstrual cups count as dressings and take 9%. | Belastingdienst: Btw-tarief verbandmiddelen, checked 23 October 2026 |
 Slovenia | 9.5% | Pads, tampons and menstrual cups count as hygiene protection products and take the 9.5% reduced rate. | FURS: Stopnje DDV (podrobnejši opis, 15. izdaja, oktober 2026), checked 23 October 2026 |
 Italy | 10% | Cut to 5% in 2023, then raised to 10% from 1 January 2024 by the 2024 Budget Law. | MEF Documentazione Economica e Finanziaria: DPR 633/1972, Tabella A, Parte III, n. 114.1, checked 23 October 2026 |
 Croatia | 13% | Menstrual products have their own line in the 13% list. | Narodne novine 39/2022: Zakon o PDV-u, članak 38, checked 23 October 2026 |
 Finland | 13.5% | Moved from the general rate to the reduced rate on 1 January 2025 (then 14%, now 13.5% since 1 January 2026). | Verohallinto: Arvonlisäveroprosentit, checked 23 October 2026 |
 Bulgaria | 20% | No reduced rate for sanitary products: the 9% list covers baby hygiene items only, so the standard rate applies. | Bulgaria VAT Act: art. 66 and 66a, checked 23 October 2026 |
 Czechia | 21% | No reduced rate: tampons, pads and menstrual cups are not in the reduced rate goods list (Annex 3 of the VAT Act), so the standard 21% applies. | Finanční správa: Informace GFŘ ke změnám sazeb DPH od 1. 1. 2024, checked 23 October 2026 |
 Romania | 21% | No reduced rate for sanitary products: they are not in the 11% list of art. 291(2), so the standard rate applies. | ANAF: Codul fiscal, art. 291 Cotele, checked 23 October 2026 |
 Slovakia | 23% | Pads and tampons get the 5% rate only when intended for incontinence, so ordinary menstrual products take the standard 23%. | Finančná správa: Sadzby dane, checked 23 October 2026 |
 Estonia | 24% | Menstrual products are not on the ministerial list of 9% sanitary and hygiene goods, so the standard rate applies. Incontinence pads for disabled people are on the 9% list. | Maksu- ja Tolliamet: Üldine käibemaksumäär, checked 23 October 2026 |
 Denmark | 25% | Denmark has no reduced VAT rates, so sanitary products take the standard 25%. | Skattestyrelsen: I gang med moms, checked 23 October 2026 |
 Norway | 25% | There is no reduced VAT rate for sanitary products, so the general 25% applies. | Skatteetaten: Satser for merverdiavgift, checked 23 October 2026 |
 Sweden | 25% | There is no reduced VAT rate for sanitary products, so the standard 25% applies. | Mervärdesskattelag (2023:200): 9 kap. 2 §, checked 23 October 2026 |
 Hungary | 27% | No reduced rate: tampons, pads and menstrual cups take the standard 27%. | NAV: Hasznos tudnivalók kezdő áfaalanyoknak (információs füzet), checked 23 October 2026 |
Not yet confirmed on official sources: Belgium, Cyprus, Greece, Latvia, Lithuania, Iceland.
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Questions
Which country has the lowest VAT on sanitary products?
Austria, Ireland, Malta and United Kingdom, at 0%, among the 25 countries we have confirmed on official sources. Since 1 January 2026 tampons, pads, menstrual cups and all other menstrual hygiene products (and contraceptives) are exempt with the right to deduct input VAT, which works as a 0% rate.
Which country has the highest VAT on sanitary products?
Hungary, at 27%.
What is the VAT on sanitary products in the UK?
0%. Zero rated since 1 January 2021. Reusable period pants have been 0% since 1 January 2024.
463 situation rates are confirmed so far, across 28 countries, from national tax authorities, official gazettes and legislation. A rate we have not confirmed on an official source shows as "Not checked yet" rather than a guess. On a computer, hover over a source to see the exact words it uses. You may reuse these rates under CC BY 4.0 with a link to VATtools.