What the rules provide
VAT is the only thing the Union regulates here. For years the VAT directive allowed no less than a 5 % reduced rate on sanitary protection; Directive (EU) 2022/542 of 5 April 2022 now lets member states apply a super-reduced rate below 5 %, or a zero rate, to “female sanitary protection”. Each state decides whether to use it.
The result is a patchwork: Ireland applies a zero rate inherited from before 1991, Luxembourg 3 %, France 5.5 %, Belgium 6 %, Germany 7 %, Italy 10 %, and Austria moved to zero on 1 January 2026. No European rule imposes free provision: distributions in schools, universities or public buildings are decided by states, regions or cities.
The European Parliament has repeatedly called — notably in its 2021 resolution on sexual and reproductive health and rights — for an end to period poverty and for recognition of endometriosis; these are recommendations, not obligations. There is neither a European menstrual leave nor a European endometriosis strategy.
Anyone moving within the Union keeps the rules of the state where they buy; products circulate freely under the same product-safety standards.
Key points
| VAT | Directive (EU) 2022/542: reduced, super-reduced or zero rate, at each state's choice |
|---|---|
| Rates in force | Ireland 0 %, Austria 0 % (2026), Luxembourg 3 %, France 5.5 %, Belgium 6 %, Germany 7 %, Italy 10 % |
| Free provision | No European rule; national, regional or municipal decisions |
| Menstrual leave | No European text |
| Endometriosis | European Parliament resolutions; no common strategy |
In practice
- Check your country's rate on its own page: it explains much of the price gap.
- Free provision is local: ask the school, university or town hall.
- For endometriosis, expert centres are national; the cross-border care directive lets you consult in another member state at your own insurer's rate.
What it costs
No European cost or reimbursement; everything depends on the country of residence.
What has changed recently
The 2022 directive removed the 5 % floor that blocked a zero rate; Austria used it in 2026, after Ireland, which never needed it.
Where to find help
- European Commission: VAT rules and Annex III of Directive 2006/112/EC.
- European Parliament: resolutions on period poverty and endometriosis.
- National contact point for cross-border healthcare.
Worth knowing
A reduced rate does not guarantee a low price: a 2022 study in the United Kingdom found that most of the VAT saving had been kept by retailers. Compare prices, not rates.
Frequently asked questions
Does the EU set a VAT rate on period products?
No. It sets a framework: since 2022 each state may go down to zero. The choice is national.
Is there a European menstrual leave?
No. No EU text provides for one; only a handful of countries worldwide have one.
Can I buy cheaper products in another member state?
Yes, circulation is free. The rate that applies is that of the country of purchase.
Official sources and links
- World Health Organization — international reference on this topic
- WHO Regional Office for Africa — country data and programmes