Gender responsive budgeting (GRB) ensures that funds are budgeted and spent towards addressing the potentially differing needs of diverse women, men, boys, and girls, as identified through gender analysis. According to Kosovo Law No. 05/L-020 on Gender Equality (LGE), GRB is mandatory for all public institutions, including municipalities, ministries, and other budget organisations. Kosovo operates under conditions of scarcity, which makes it necessary that every euro of public revenue collected be strategically allocated to activities targeting the most pressing needs for people’s well-being. Implementing GRB can contribute to more effective, efficient, accountable, and transparent spending of government resources, including towards achieving gender equality. Therefore, this Commentary discusses the Law on Budget Appropriations for 2023 from a gender perspective, analysing the extent to which it attends to the needs of diverse women, men, girls, boys, as well as furthering gender equality. It also examines how the government has applied GRB tools in preparing the Budget.