The inside story on how Rwanda removed VAT on sanitary products

Guest post by Ynis Isimbi, first posted on the LSE International Development blog

[note from Duncan: This made my week – a former student of my LSE course on advocacy and campaigns got in touch to say Rwanda’s just done the thing she was calling for in her student project, then interviewed its Minister of Health to find out why/how it happened. This year’s course starts today, so thought this might inspire the new students.]

On December 10th, Rwanda announced its decision to remove Value Added Tax (VAT) on sanitary products to make them more affordable. This is a tremendous victory for advocates striving to end period poverty and institutionalized discrimination.

Having created a campaign lobbying for this progress during my time at LSE, this news was music to my ears. My proposal, Right to be Women, PERIOD. advocated for Rwandan girls and women to no longer pay the price of simply being women.

The context

In 2013, the East African Legislative Assembly (EALA) passed a resolution urging members of the East African Community (EAC) to abandon their taxes on sanitary pads. Rwanda has now joined Kenya and Tanzania in waiving this tax.

Rwanda has a reputation for its dedication to empowering young girls and women and striving for gender equity and justice. In fact, Rwanda currently holds the title for most women in parliament in the world– at 61.3%.

Products considered a necessity are tax exempt in Rwanda, for example medical equipment, education supplies, and agricultural inputs. While the merits of condoms will not be contested, it was baffling that they should be VAT exempt and often times free, while women must pay an 18% value added tax (VAT) for sanitary products they will use every month.

While to the privileged the implications of period poverty may not seem so consequential, the effects are in fact quite concerning. In 2017, 18% of young girls and women were not able to attend school or work because they could not afford sanitary products. This correlates to an estimated loss of RWF 98.3 billion ($115 million) of GDP a year. This is not only an issue of injustice, health, and dignity, but this is also a detriment to Rwanda’s economic growth. Period poverty further marginalises girls and women from low income families and perpetuates the systems of gender inequality.

To address school absenteeism and dropout rates due to period poverty, Icyumba Cy’umukobwa (The Girls Room) was introduced in schools, an initiative by the Ministry of Education in collaboration with the Ministry of Health and the Ministry of Local government.

Menstrual Hygiene day in 2019  at an event hosted by Sustainable Health Enterprises (SHE).

Icyumba Cy’umukobwa offers a safe space for young girls going through menstruation offering free sanitary products and other basic necessities like beds, pain relievers, and towels while they are at school. In addition, often times these rooms are attended by experienced female advisors that can help these young women navigate the challenges of menstruation.

This initiative has had a positive impact on dropout rates and absenteeism of young girls in school. However, there are still challenges of having fully equipped rooms. Furthermore, while Icyumba Cy’umukobwa addresses absenteeism and school dropout, it begs the question: what about those young girls and women not in school?

The Win

So, what led to the removal of VAT on sanitary products? Moreover, what brought about this victory after years of campaigning, and policy trials? What was different this time?

I sat down with the Rwanda’s Minister of Health, Dr Diane Gashumba to understand how the removal of VAT on sanitary products came about and to try and understand the context that allowed this rapid development.

“At the beginning we thought Icyumba Cy’umukobwa was enough, but we didn’t think about the girls who weren’t attending schools. In addition, while the policy is there it’s not implemented in all schools,” Dr Gashumba said.

She explained that while the government had been working to address this issue for some time, what really turned the tide was the engagement of Rwandan youth demanding change, NOW.

One course of action on the table is subsidizing local manufacturers to produce sanitary products at a lower price. The issue was ensuring these products met Rwandan health standards.

An unexpected champion

The cause found an unforeseen ally in the Minister of Justice.  A father of multiple daughters himself, Minister Johnston Busingye challenged the Social Cluster– a committee of representatives from other ministries pertaining to social issues – to remove the VAT on sanitary products. With the support of the Minister and other stakeholders, a proposal was sent to the Ministry of Economic Planning and Finance and the exemption was approved.

“In Rwanda, when the rationale is there, it’s just a matter of writing to the right institution, which in this case was the Ministry of Finance, and then it’s done,” Dr Gashumba said.

Grassroot movement

As Dr Gashumba herself recognized, pressure from young activists was at the core of this win. Activists like FreeThePeriod  campaign continue to work on bringing an end to injustices faced by young girls and women in Rwanda. Its founder Isabella Akaliza describes the campaign as a “grassroots initiative aimed at ending period poverty. We do this through raising awareness, advocacy, and lobbying policy makers to create policies that create equal access to period products.”

Celebrating the news, Isabella said, “the removal of VAT is something that we have passionately advocated for. We believe that the tax was discriminatory, products that are VAT exempt are deemed necessities: period products are a necessity and should therefore be exempt. The removal of VAT is a great step towards ending period poverty because it reduces the price of pads. However, we recognize that there is still a lot of work to be done if we are to make all period products free.”

Moving forward

This win encourages advocates to continue fighting the good fight. There’s more work to be done, though. Yes, a burden has been removed but how accessible are they? Can young girls and women from low income households afford them?

Period poverty is a reflection of society’s unjust inequality of gender. It is more than removing VAT on sanitary products, it is about dismantling the unjust systems that marginalize, exclude, and deny access to education and jobs, it’s about normalizing menstruation, it is about freedom, period.

Ynis Isimbi is a Research and Evaluation Analyst at GIZ based at Rwanda’s Ministry of Economic Planning and Finance (MINECOFIN). She completed her MSc in Development Studies at the London School of Economics and Political Science in 2016.

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9 Responses to “The inside story on how Rwanda removed VAT on sanitary products”
  1. Harriet Freeman

    Thank you very much indeed for sharing this heartening achievement, attributable to quite an array of actors it seems.

    I’m curious to hear more from your perspective Ynis – did any ‘lessons’ from Kenya and Tanzania, in their journey to VAT-free, transfer to Rwanda? What is the likelihood of the other EAC nations becoming VAT-free on period products too? Additionally, is the Icyumba Cy’umukobwa model being shared in the EAC at all?

    Thank you!

    • Ynis I

      Thank you for your question Harriet. As mentioned in the blog post, a resolution was passed a few years ago encouraging EAC members to go VAT-free. There is space to share/exchange ideas and influence at a political level and the civil society as well within the EAC. Indeed, the campaigns led by the youth all used our neighbors- Kenya and Tanzania as examples. From my experience, I was lucky to be put in contact (thanks to Duncan) with someone who was very involved in the movement in Tanzania and I was able to share with my network the lessons learnt from their movement.
      Within the Rwandan context of course, at the time we saw Icyumba Cy’umukobwa as a route or step to ending period poverty. But as discussed there are challenges to this, as both the removal of VAT and Icyumba Cy’umukobwa do not fully address all the injustices faced due period poverty. Moving forward, the objective is to make sure the systems are inclusive, and ALL who menstruate are not denied.
      I’m not sure if I can answer the question on the likelihood of other EAC countries removing the VAT on sanitary products as country contexts are very different, but I remain hopeful. In regard to the model of Icyumba Cy’umukobwa being shared in the EAC, there are no initiatives at moment to share the model. However, since this the model is still being developed for the better, the hope is that other countries might take lessons learnt and develop from there. Home grown solutions from Rwanda can be found at Rwanda Governance Board (RGB) as their objective is document and increase assess to home grown initiatives.

      Hope I’ve answered all your questions!

  2. Ina

    Hi Ynis, we (WASH United / Menstrual Hygiene Day) are working on a global period tax website ( to be launched in April) including case studies… Can we use your blog post here, too? To supplements our interview with Allizahs?