No. 011-00-23/2025-02 Date: 17 June 2025
MINISTRY OF FINANCE
Siniša Mali, Minister
11000 Belgrade
Kneza Miloša 20
Subject: Initiative for Exemption from VAT Payment on Products Used for Women’s Hygiene
Dear Mr. Mali,
The Commissioner for the Protection of Equality, within the competences prescribed by the Law on the Prohibition of Discrimination[1], monitors the implementation of laws and other regulations and initiates the adoption or amendment of regulations with the aim of improving equality and protection against discrimination.
In this regard, the Commissioner has previously submitted to the Ministry of Finance initiatives for exemption from the payment of value-added tax on products used for women’s hygiene. Bearing in mind that a new Government was elected in April of this year, and that this initiative of the Commissioner has not been adopted, although certain amendments to the Law on Value-Added Tax were adopted during 2024[2], we are once again addressing the Ministry of Finance with a supplemented initiative.
The Commissioner is of the opinion that reducing or exempting VAT on hygiene products for women would contribute to achieving several strategic goals that the Government of the Republic of Serbia has recognized as very important, such as the reduction of poverty, the improvement of sexual and reproductive health, as well as the equality of women and girls, especially those who are at greater risk of discrimination (those living below the poverty line, women with disabilities, those living in rural, remote, and underdeveloped areas, Roma women, etc.). In other words, the introduction of free products would enable girls and women from impoverished communities to have dignified hygienic protection during their cycle; many girls around the world and in our country, especially in rural areas, miss school during menstruation, and free products distributed in schools could significantly reduce class absenteeism. Also, the lack of these products often leads to the use of inadequate or unhygienic alternatives, which increases the risk of infection. Greater availability of hygiene products would improve the reproductive and general health of women. Considering that the cost of menstrual products is significant, especially for families with multiple women, free availability of these products would reduce such expenses, particularly in socially vulnerable households. To these illustrative examples, we add that accepting menstruation as a health and social issue, rather than a luxury, would represent a significant step toward gender equality, as removing the stigma associated with menstruation and increased education in schools would be accompanying effects of such a conceived public policy.
The Commissioner recalls that, pursuant to the provisions of Article 23, paragraph 1 of the Law on Value Added Tax[3], it is stipulated that the general value added tax rate for taxable turnover of goods and services or import of goods amounts to 20%, while the provisions of paragraph 2 of the same article prescribe that certain products and services are taxed at a special value added tax rate of 10%. On the other hand, the provisions of Articles 24–26 of this law stipulate tax exemptions.
In accordance with the currently valid Law on Value Added Tax, as well as the Rulebook on Value Added Tax[4], which has also undergone certain amendments during 2024, products for women’s hygiene are not exempt from tax, i.e. a lower tax rate does not apply to them, but the general tax rate of 20% is prescribed.
Available data indicate that more than 500 million women in the world live in menstrual poverty, and the process of resolving this issue has been ongoing for years in the world and in Europe. In June 2021, the European Parliament adopted the Resolution on the situation of sexual and reproductive health and rights in the EU in the context of women’s health[5]. Additionally, EU Directive 2022/542[6] amending Directive 2006/112/EC and Directive EU 2020/285 with regard to rates of value added tax, enables member states not only to apply a reduced tax rate to products for women’s hygiene, but also additionally allows a zero rate (0%) for them. In this way, member states are invited to produce healthy menstrual hygiene products (free from certain toxins previously used in manufacturing), and to eliminate the “tampon tax,” i.e. to completely exempt these products from VAT.
Following an analysis of the financial resources required and their impact on the increase of menstrual poverty, some countries in Europe and the region have reduced VAT on these products, and in some countries it has been abolished. In certain countries, these products are free and available in public places. For example, Scotland became the first country in the world to adopt a law whereby sanitary pads and tampons become free for everyone. They have also introduced a requirement that all educational institutions and public institutions must make these products publicly available. A good example are certain faculties in Serbia that have provided free sanitary pads for their female students and employees. The issue of accessibility of products used for women’s hygiene during menstruation, as well as other basic products for maintaining personal hygiene, is much more complex than individual measures; however, a reduction in the tax rate would certainly influence greater affordability or availability of these products to the poorest women citizens.
Since data for 2024 are still unavailable, let us recall that, according to the data of the Statistical Office of the Republic of Serbia (SORS)[7] from July 2024, the estimated population in the Republic of Serbia in 2023 was 6,623,183. Viewed by gender, 51.4% are women (3,402,269), and 48.6% are men (3,220,916). More precisely, about 14.4% of the total population are persons under the age of 14, about 63.3% are between 15 and 64 years of age, and 22.3% are persons aged 65 and over[8]. Based on these data, we can conclude that menstruation “affects” more than one third of our society.
The necessity of introducing a measure to exempt menstrual hygiene products from VAT is also supported by the following data of the Statistical Office. Namely, in 2023, the at-risk-of-poverty rate was 19.9%, and the at-risk-of-poverty or social exclusion rate was 27.2%[9]. The at-risk-of-poverty rate represents the percentage of people whose disposable equivalent income is below the at-risk-of-poverty threshold, which in 2023 amounted to 29,100 dinars on average per month for a single-person household. This rate does not indicate how many people are actually poor, but how many have incomes lower than the poverty risk threshold[10]. The poverty risk threshold for a household with two adults and one child under the age of 14 was 52,380 dinars, while for a four-member household with two adults and two children under the age of 14 it was 61,110 dinars. Given that menstrual hygiene products are taxed at the VAT rate of 20%, they, although a basic necessity, become a luxury[11].
According to findings of the organization Gender Knowledge Hub collected within the project Menstrual Justice in Serbia – Recognizing the Needs of Women and Adolescent Girls through Public Policies[12], “menstrual poverty is a complex and multidimensional problem that has serious consequences for the physical, psychological, social, and economic well-being of adolescent girls and women, as well as for their family planning and the broader environment. Nevertheless, it has still not been adequately researched or addressed through regulations and public policy documents in the Republic of Serbia. The problem must be approached gradually and systematically. First, it is necessary to address it at the local level, particularly for the most vulnerable groups – adolescent girls living in poverty.[13]” Available data from this organization show that in October 2023, women in Serbia needed around 8,300 dinars annually for essential menstrual hygiene products. These costs are surely higher now. Let us then calculate how much money is needed just for these expenses for a family with, for example, two teenage daughters and a mother. In a survey conducted by members of the association Women’s Initiative — out of 1,205 female students of the Faculty of Philosophy in Novi Sad, 69 percent answered “bad” to the question about the cost of menstrual products: “How do you feel about it?” This survey showed that menstrual hygiene products are not cheap or accessible to all. Similar findings have been reported in research conducted in the region, where some countries have reduced the VAT rate on menstrual hygiene products (in Croatia 13%, in Slovenia 9.5%). These VAT reductions were preceded by studies which showed that, for example, one third of respondents were forced to economize on pads because they were too expensive, more than 10% of women could not buy enough pads to change them regularly, and 11.9% stated that they could not afford these products or pain-relieving medication during menstruation[14]. These products are necessary for every woman during a certain period of life, and when a family has more female members, their purchase further and excessively burdens the budget, leaving less money for meeting other essential needs of the household members. Insufficient income and other always-prioritized expenses make the purchase of these products a financial burden for many women and turn them into an economically vulnerable population. The issue of access to menstrual products is far more complex than individual measures, and should certainly be considered in a broader context, including measures to reduce poverty in general.
Poverty and discrimination are always connected and most often correlated – the poorer a person is, the greater the chance of being discriminated against. Therefore, not only the products used for hygiene during menstruation, but all basic personal hygiene products – soap, laundry detergent, toothpaste, toilet paper, etc. – should be recognized as products that affect the position of poor citizens and as being of strategic importance for ensuring a dignified life for all, regardless of the individual’s or family’s financial status.
In Serbia, a comprehensive study on the prevalence of menstrual poverty has not yet been conducted, nor has the legal and social aspect of menstrual justice – or rather injustice – been comprehensively considered from the perspective of exercising fundamental human rights. Despite the lack of targeted research, what is undoubtedly clear is that menstrual poverty is connected both with stigmatization and with the tabooing of menstruation, which is culturally gender-conditioned and which points to the exclusion, invisibility, and lack of recognition of the needs and experiences of women. What is often forgotten is the fact that during menstruation, women have increased hygiene needs – not only do they need access to menstrual products, which they often cannot afford, but also to warm water, hygienic housing conditions, soap – which are inaccessible to some women and girls. Taking into account the overall position of women – starting from work and employment, unpaid and unrecognized domestic labor, the glass ceiling and pay gap, the imbalance between private and professional life, exposure to violence – we realize that women are still, in many ways, unequal compared to men. That is why we especially highlight one example of good practice from last year, namely the improvement of health by providing free hygiene products to female students of the “Jakov Nenadović” Secondary School of Internal Affairs and the attendees of the Basic Police Training Centre.
Public Health Strategy of the Republic of Serbia for the period 2018–2026 supports the promotion of health, disease prevention, and the extension of the population’s quality of life, and it includes, as a specific goal among others, the implementation and monitoring of the National Program for the Preservation and Improvement of Sexual and Reproductive Health of the Citizens of the Republic of Serbia, adopted in 2017. Family planning, pregnancy maintenance, and other health care services are of crucial importance for the entire society, and safe pregnancies and childbirths depend on functional health systems and the availability of health and other relevant services. Especially regarding younger generations, educational programs related to the early development of children and youth have great significance, and menstrual hygiene must be accessible to every girl from the moment she starts menstruating, just as comprehensive and complete information on this subject must be available.
The right to menstrual dignity is part of fundamental human rights, and the state must make every effort to provide systemic support through legal amendments and budgetary interventions. Considering the importance of comprehensive actions to improve equality and reduce poverty, as well as to improve public health of the population in the Republic of Serbia, based on Article 33, paragraph 1, item 9 of the Law on the Prohibition of Discrimination, the Commissioner submits an initiative to the Ministry of Finance for the exemption from VAT payment, or at least the reduction of the established tax rate on products used for female hygiene, which are necessary for every woman at certain periods of life and which, especially in situations where the family has multiple female members, and additionally and excessively burden the budget and leave less money to meet other basic needs.
Maintaining menstrual hygiene must be accessible to every girl from the moment she begins menstruating, just as comprehensive and complete information on this matter must be provided, and access to healthy menstrual products contributes to health promotion, disease prevention, family planning, safe pregnancy and childbirth, and overall reproductive health.
It is necessary that the Ministry inform us about its actions regarding this initiative.
[1] “Official Gazette of the RS”, Nos. 22/09 and 52/21, Article 33, paragraph 1, item 7, in connection with item 5.
[2] http://www.parlament.gov.rs/upload/archive/files/cir/pdf/zakoni/14_saziv/2571-24.pdf
[3] “Official Gazette of the RS”, Nos. 84/04, 86/04 – corr., 61/05, 61/07, 93/12, 108/13, 6/14 – harmonized RSD amounts, 68/14 – other law, 142/14, 5/15 – harmonized RSD amounts, 83/15, 5/16 – harmonized RSD amounts, 108/16, 7/17 – harmonized RSD amounts, 113/17, 13/18 – harmonized RSD amounts, 30/18, 4/19 – harmonized RSD amounts, 72/19, 8/20 – harmonized RSD amounts, 153/20, 138/22 and 94/2024;
[4] “Official Gazette of the RS”, Nos. 37/2021, 64/ 2021, 127/ 2021, 49/ 2022, 59/ 2022, 7 / 2023,15 / 2023, 60 / 2023, 96/2023, 116/2023, 29/2024, 65/2024, 73/2024, 101/2024 and 107/2024;
[5](2020/2215(ИНИ) https://www.europarl.europa.eu/doceo/document/TA-9-2021-0314_EN.html
[6]https://eur-lex.europa.eu/legal-content/HR/TXT/HTML/?uri=CELEX:32022L0542
[7] хттпс://публикације.стат.гов.рс/Г2023/Хтмл/Г20231179.хтмл
[8] https://www.stat.gov.rs/vesti/statisticalrelease/?p=15196&a=18&s=1801?s=1801
[9] https://www.stat.gov.rs/sr-latn/oblasti/potrosnja-prihodi-i-uslovi-zivota/prihodi-i-uslovi-zivota/
[10] https://www.stat.gov.rs/sr-latn/vesti/statisticalrelease/?p=15328&a=01&s=0102?s=0102
[11] https://www.bbc.com/serbian/lat/srbija-63654490
[12] https://www.genderhub.rs/analize/menstrualna-pravda-u-srbiji-prepoznavanje-potreba-zena-i-adolescentkinja-kroz-javne-politike/
[13] Menstrual Justice in Serbia – Recognizing the Needs of Women and Adolescent Girls through Public Policies, author: Jana Pavlović, August 2024.
[14] https://pariter.hr/objavljeno-je-prvo-istrazivanje-o-menstrualnom-siromastvu-u-hrvatskoj/
COMMISSIONER FOR THE PROTECTION OF EQUALITY
Brankica Janković
