How to Prepare a Gender Budget Statement

Magdalena Tomczynska-Smith, Gemma Preston, Virginia Alonso-Albarran, Laura Gores, Teresa Curristine and Chloe Cho

No 2026/002, IMF Fiscal Affairs Department from International Monetary Fund

Abstract: Gender budgeting integrates a gender perspective into the budget process by promoting gender equality through both fiscal policies and public financial management (PFM) tools. A key PFM tool specific to gender budgeting is the Gender Budget Statement. Governments prepare Gender Budget Statements as a transparency and accountability document to communicate how the budget aims to improve gender equality. Gender Budget Statements must be accessible to a broad audience and present information that is succinct and easily understood. Typically, these statements are summary documents that bring together a government’s commitments, goals, priorities, plans, and strategies for addressing identified gaps in gender equality. They are prepared as part of the budget process, highlighting the programs and policies that have been designed to advance gender equality, along with the resources allocated. They are presented to the legislature with the budget documentation to support parliamentary scrutiny and debate. This note provides guidance on how to prepare a Gender Budget Statement. It covers the content that a typical statement should include, suggests steps for developing a statement, highlights the benefit of a staged approach to implementation and includes illustrative country examples.

Keywords: gender budgeting; public financial management; fiscal transparency; gender equality; budget document; gender impact assessment; gender budget tagging; gender inequality; women; budget planning and preparation; gender diversity; Caribbean; Middle East and Central Asia; South America; Central America; Middle East; Africa; Asia and Pacific; Central Asia; how-to note; budget annex; annex to the budget bill; IMF how-to; Global (search for similar items in EconPapers)
Pages: 40
Date: 2026-06-26
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