Regulation

Legal Challenge to Menstrual Product Taxation in Pakistan

Mahnoor Omer, a lawyer based in Pakistan, has initiated a legal challenge against the taxation policies on menstrual hygiene products. The case, filed with the Lahore High Court, seeks to address the “period tax” imposed under the Sales Tax Act of 1990, which includes an 18% sales tax on locally produced sanitary pads and a 25% customs tax on imports and raw materials. According to UNICEF, the cumulative effect of these taxes results in an effective tax rate of approximately 40%.

Constitutional Argument

The petition argues that these taxes are discriminatory, disproportionately affecting women and violating constitutional provisions that ensure equality, dignity, and social justice. Omer’s efforts are supported by various legal and activist groups advocating for the removal of these taxes to make menstrual hygiene products more affordable.

Economic and Social Implications

Currently, only 12% of women in Pakistan use commercially produced sanitary pads, as reported by a joint study conducted by UNICEF and WaterAid in 2024. A pack of 10 sanitary pads costs approximately 450 rupees ($1.60), which is significant in a country with a monthly per capita income of $120. The removal of these taxes could potentially lower the cost of pads, increasing accessibility and usage among women.

Potential Impact on Health and Education

Advocates of the petition highlight the broader social benefits of eliminating the taxes. Improved access to menstrual products could enhance school attendance for girls, with potential implications for gender equality in education. The United Nations reports that over half of Pakistani girls aged 5 to 16 are not enrolled in school, and easing financial barriers related to menstrual hygiene could contribute to better educational outcomes.

Support for Change

The initiative to abolish the “period tax” has drawn comparisons to similar reforms in other countries, including India, Nepal, and the United Kingdom, which have removed taxes on menstrual products. The legal challenge represents a broader effort to address gender-based disparities in health and economic policies in Pakistan.

Conclusion

Omer’s petition represents a significant push towards gender equality in Pakistan, with the potential to reshape policies affecting women’s health and economic participation. The outcome of this legal challenge could serve as a catalyst for broader social change, promoting equitable access to essential hygiene products and enhancing the quality of life for women across the country.