Yes, condoms are generally subject to Canada's federal Goods and Services Tax (GST) and provincial sales taxes (PST/HST), unlike menstrual products which often have tax exemptions, though some argue for condoms to be treated as essential health items, not luxuries. While not always zero-rated like basic groceries, they are not usually singled out with a "pink tax" but fall under standard taxable goods unless specifically exempted by a province, with the federal GST applying at 5%.
Zero-rated supplies
The following are examples of supplies taxable at 0% (zero‑rated): basic groceries such as milk, bread, and vegetables. agricultural products such as grain, raw wool, and dried tobacco leaves. most farm livestock.
Items such as other essential goods and health products like prescriptions, over-the-counter drugs, condoms, canned foods, and toilet paper are typically tax-exempt.
Sales of the following goods are GST-free if they are either required to be included in the Australian Register of Therapeutic Goods, or are goods in a class of goods required to be included in the Australian Register of Therapeutic Goods: condoms. barrier dams, femidoms and harness devices.
Canada. In January 2015, the Canadian government recognised sanitary products as an essential item, ending the GST tax on all sanitary products. The Canadian government is currently debating whether to make menstrual products free in the workplace.
What is HST? HST is implemented in provinces that have agreed to harmonize their provincial sales tax with the federal GST. The HST rate varies by province, as each province sets its own rate. For example, in Ontario, the HST rate is 13%, whereas in Nova Scotia, it is 15%.
In December 2023, Employment and Social Development Canada announced that federally regulated employers must now provide pads and tampons to all employees in an accessible location at no cost.
8) The reduced VAT rate of five per cent applies from 1 July 2006 to supplies of 'contraceptive products', other than 'relevant exempt supplies' (VATA 1994, Sch. 7A, Grp.
As per GST Law, there is no GST payable on Condoms and contraceptives. So the rate of GST payable on Condoms and contraceptives is nil rate. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods.
Taxable Items:
Cakes, pastries, and desserts. Soft drinks, juices, and alcohol. Prepared coffee or tea for consumption. Snack foods like chips, chocolate bars, and ice cream.
The 10 Most Overlooked Tax Deductions
However, individuals who menstruate must pay sales tax in these 21 states that view feminine hygiene products to be a luxury and not a necessity. As the majority of those who menstruate are women, this tampon tax increases the disparity in financial burden between women and men.
Just a little detsil bc i remember celebrating hard for this victory..they finally took away sales tax on female hygiene products in 2015 in Canada but the items are still taxed on a different level than the consumer level so its likely the consumer is still paying some sort of 'pink tax' thats now built in the price.
Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected.
GST - Goods and Services Tax.
Goods and services exempted from VAT are:
Notice 2024-71opens in a new tab provides a safe harbor that makes condom purchases tax-deductible under Section 213 of the Internal Revenue Code. Because these amounts are treated as medical expenses under Section 213(d), they are eligible to be paid or reimbursed under an FSA, HSA, and HRA.
As of 2023, only one country (Afghanistan) has legally banned the use of condoms nationwide. Additionally, a handful of countries have allowed condoms to remain legal, but have come out strongly against condom use, creating a cultural ban rather than a legal ban.
Currently, bras are subject to VAT at the standard rate, with only women that have undergone qualifying surgery being exempt from the 20% tax.
Prescription Medicines: Most medicines prescribed by a healthcare professional are zero-rated, meaning no VAT is charged on their sale. Pharmaceutical Products: Medical supplies like dressings, syringes, and certain diagnostic equipment may also fall under the zero-rated category.
Scotland has become the first country in the world to make period products free for all. There is now a legal duty on local authorities to provide free items such as tampons and sanitary pads to "anyone who needs them".
Since 2024, Spain the first European country to legally mandate menstrual leave. Spanish workers will have the right to three days of menstrual leave, with the possibility of extending it to five days.
The short answer is: Yes, you can sleep with a tampon in. But it's important to pick the tampon with the right absorbency for you and not wear any tampon for longer than eight hours. Ob/Gyn Stacie Jhaveri, MD, dives more into sleeping safely with a tampon.
In 2021, the government removed the so-called "tampon tax" on period products including sanitary pads and menstrual cups. But period pants were classed as "garments" and therefore not covered by the change in the law.