Legal battle over period tax
Pakistan (Commonwealth Union)_ A heated court battle has erupted in Pakistan over the 18% sales tax on feminine hygiene products, which critics have dubbed the “period tax.” The case revolves around a motivated young lawyer from Rawalpindi who is legally challenging the Pakistan government, creating nationwide controversy. Accordingly, Mahnoor Omer, a lawyer and activist, has petitioned the Lahore High Court (LHC) to recognize sanitary pads as critical health supplies rather than taxable luxury goods. What began as a legal motion has turned into a movement, drawing support from women’s rights groups, youth activists, and ordinary citizens who say the tax places an unfair burden on half the country’s population.
Also read: Singapore and Brunei strengthen ties at the 11th Young Leaders’ Programme!
What is “period tax”?
In simple terms, the “period tax” refers to the 18% sales tax levied on locally manufactured sanitary pads under Pakistan’s 1990 Sales Tax Act, as well as an approximately 25% customs duty on imported items and critical raw materials. These tariffs raise the price of period hygiene products dramatically. According to research by several health organizations, the tax can boost retail prices by up to 40%. That means what should be a basic health necessity becomes a comparatively expensive item for many women. Critics argue that by classifying sanitary pads as taxable goods rather than essential items, the state is imposing an indirect form of gender-based financial discrimination.
Who is Mahnoor Omer?
Mahnoor Omer grew up in Rawalpindi, a city just outside Pakistan’s capital, Islamabad. She comes from a middle-class family: a father who runs a business, a homemaker mother, and a childhood shaped by awareness of social injustice. From early on, she witnessed how girls and women around her faced persistent barriers, from access to health care and education to simple everyday dignity. Now a lawyer and activist, she says she sees her work as the logical extension of her training. During a talk show, she remarked, “If we have licenses to practice law, then why not use them to challenge the injustices women face every day?”
Omer has steered her petition through the courts, pressing the argument that taxation on menstrual hygiene products is not simply a fiscal matter but a matter of human rights. Despite social media criticism and backlash, Omer remains undeterred. She has spoken of a “void in our society when it comes to women’s issues” and expressed hope that a favorable ruling would improve women’s health, reduce disease, and begin to shift deep-rooted social attitudes.
How the period tax affect women in Pakistan?
The financial strain on period products in Pakistan is not imaginary. According to estimates, only about 12% of Pakistani women use commercially produced sanitary pads, while the rest rely on lower-cost, often unsafe alternatives such as cloth, rags, or paper. These alternatives expose women to health risks, infections, and indignity. Many women and girls report that the high cost of menstrual hygiene supplies forces them to make difficult choices in their lives. A women’s rights activist in Lahore said, “Pads are not affordable for many of us. Even working women hand over their salaries to their families, and men usually decide what to buy. Menstrual hygiene rarely makes the list when prices are so high.”
A factory worker in a textile town described how rising pad prices force her to make heartbreaking choices. A university student in Lahore admitted she often borrows pads from friends because her own monthly allowance doesn’t cover them. Medical professionals warn that this is more than a matter of cost. A gynecologist in Lahore emphasized, “If sanitary products remain expensive, girls will continue missing classes every month. This is not only about money; it’s about health, dignity, and the right to education.” Thus, the tax plays into what is sometimes called “period poverty,” the lack of access to menstrual hygiene supplies, which becomes a barrier to full participation in school, work, and society.
Also read: India erupts in pride as India’s daughters make history at the Women’s World Cup 2025!
Rising cost of sanitary pads in Pakistan
According to the data, brand-name sanitary pad packs in Pakistan currently cost around USD 1.60 (about Rs 134). That might sound modest, but given the country’s per capita income averaging roughly USD 120 per month, the relative price is high. For a low-income family, the cost of sanitary pads can equal the cost of a whole meal. One study revealed that more than half of Pakistani women are unable to afford commercially manufactured pads. The taxation structure makes things worse: locally manufactured pads are subject to 18% sales tax; imports face around 25% customs duty; and key ingredients such as superabsorbent polymer (SAP) paper carry similar tax burdens. The result is an effective tax rate on some products near 40%. For many women, this means sanitary products are nearly as pricey as other basic household necessities, but the social, health, and educational consequences of not having them are far greater.
Rising support for the battle
Support for Mahnoor Omer’s petition is growing. A youth-led group called Mahwari Justice is backing her case, and more than 4,700 people have signed a petition calling for the elimination of the tax. Civil-society organizations, health experts, and women’s rights advocates label the tax a “gender bias in disguise,” a fiscal policy that fails to take into account how women’s health needs differ and how financial burdens fall disproportionately on them. Activists cite worldwide examples: India and the United Kingdom have already eliminated VAT on feminine hygiene products, identifying them as a basic health necessity. Supporters of the lawsuit believe that the Pakistani government should follow suit to conform to global norms and prevent further marginalization of women and girls.
Current status
In the legal procedures, the Lahore High Court has sent notices to the federal government, the Federal Board of Revenue (FBR), and other relevant departments, requesting responses. Meanwhile, a similar case filed in the Sindh High Court is also being heard, with notices served on the FBR, the provincial health secretary, and the Law & Justice Ministry. If the courts rule in favor of treating sanitary pads as essential goods rather than taxable luxuries, the change could set a historic precedent in Pakistan’s fiscal policy. For now, women across the country continue to speak out, saying the roughly 40% tax burden on sanitary pads is not simply unfair; it is inhumane. It burdens them in ways that strip away dignity, health, and equality.
