The ATAF Women in Tax Network (AWITN) is spearheading a research initiative in Rwanda to assess whether the government’s 2019 VAT exemption on sanitary pads has translated into real affordability for women. The target sample for the interview phase of the study is schoolgirls, particularly those from vulnerable families. This work reflects AWITN’s growing role in advancing gender-responsive tax policy across Africa and ensuring that tax reforms deliver meaningful outcomes for women and girls.
In collaboration with the Rwanda Revenue Authority (RRA) and with support from the Ministry of Finance and Economic Planning (MINECOFIN) and the Rwanda Basic Education Board (REB), AWITN is supporting a field study designed to understand the lived realities of beneficiaries following the introduction of the VAT exemption. The exemption was intended to reduce the price of sanitary pads and improve menstrual hygiene access for women and girls across the country. For girls, the goal of the fiscal policy connects directly to school attendance, dignity, and long-term educational outcomes.
While earlier quantitative analysis documented price trends before and after the exemption, the missing piece has been clear evidence on whether there is improved affordability for the girls who need these products most. AWITN is now helping to close this gap.
The field research will reach 44–88 female students and 19 staff members across 19-day schools, covering both urban and rural districts identified as having high dropout rates. By engaging directly with girls who use sanitary pads, the study aims to understand:
- Whether current sanitary pad prices are truly affordable,
- Whether girls still miss school because they cannot access menstrual hygiene products,
- How the VAT exemption has affected their purchasing behaviour,
- Remaining barriers to menstrual hygiene management,
- The broader impact on their health, confidence, and school performance
For many girls, sanitary pads remain a significant monthly cost. Limited access to menstrual products is often linked to school absenteeism, a challenge that the Rwandan government’s VAT exemption sought to address. The qualitative insights generated through the AWITN-supported study will help determine whether the policy is achieving these objectives or whether further interventions are needed. This initiative demonstrates how gender-responsive tax research can inform real-world policy improvements with direct social impact.
AWITN’s broader impact Across Africa
The work in Rwanda is part of AWITN’s wider mission to integrate gender considerations into African tax systems. Since its establishment in 2021, AWITN has:
- Championed gender equality in tax administration,
- Supported research that places women and girls at the centre of tax policy debates,
- Advocated for gender-disaggregated tax data,
- Driven mentorship and leadership development for women in tax, and
- Promoted gender-sensitive reforms within ATAF member administrations
By leading and supporting research of this nature, the network is demonstrating the vital role of gender-responsive tax policy in advancing inclusive economic growth and social wellbeing.
