The amount of fries taken by your female significant other, after you've already asked her if she was hungry but she insisted she didn't want anything.
Boyfriend: "Babe, stop eating my fries, you said you didn't want any!"
Girlfriend: "Girlfriend tax; I'm not going to eat all of it!"
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Liberally interpreted as the price you have to pay for having a girlfriend: taking her out, buying her things, paying for incidentals. Can also refer to the non-monetary price: time, missed opportunities with other women, real/feigned emotional support.
Guy1: Dude you wanna go out tonight?
Guy2: Can't bro, girlfriend tax has me strapped right now.
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Obligation to spend twice as much to take your significant other to an event you would have gone to without them.
"Nickelback tickets for a hundred bucks, bro!"
"Two hundred bucks for me, after the girlfriend tax, bro."
"That sucks, bro."
"Would having sex with me make you feel better, bro?"
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Liberally interpreted as the price you have to pay for having a girlfriend: giving her your clothes, taking her out, buying her things.
Girl: give me your hoodie
Boy: why?
Girl: its girlfriend tax you have to
Girlfriend Tax equals your girlfriend owns half of the stuff you have. Do you like your hoodies? it's ours now. Do you want to eat in peace? No, you don't get that the food is ours now. Do you want to spend time alone? sorry we want attention no time alone now. In conclusion, we own almost everything you own.
Boyfriend: Love where is my hoodie and my McDonalds I just bought?
Girlfriend wearing the hoodie and eating his McDonalds: you shall suffer the Girlfriend Tax now.