Petitioner Terms Menstrual Product Taxes ‘Gender-Based Discrimination’ and Calls for Complete Abolition
The Lahore High Court (LHC) Rawalpindi Bench has admitted for hearing a petition challenging the imposition of up to 40% in taxes, levies, and customs duties on sanitary pads in Pakistan. The case, filed under Article 199 of the Constitution by Advocate Mahnoor Umar, a lawyer and women’s rights campaigner, argues that such taxation constitutes gender-based discrimination and violates the constitutional principles of equality and human dignity.
According to the petition, women make up 48.51% of Pakistan’s population — roughly 151 million people — yet continue to face a heavy financial burden on essential menstrual hygiene products. It highlights that locally manufactured sanitary pads are subject to 18% sales tax under the Sales Tax Act of 1990, while imported pads and raw materials face an additional 25% customs duty. Combined with local levies, the overall taxation can raise prices by as much as 40%, according to UNICEF Pakistan.
The petition stresses that this taxation structure effectively penalises women for a biological process, describing it as “an unjust and unconstitutional burden that deprives millions of women and girls of basic hygiene and dignity.”
A Call for Equality, Health, and Dignity
Advocate Mahnoor Umar urged the government to abolish the “period tax” and zero-rate sanitary pads, making them affordable and accessible. She also requested the court to direct the state to provide free menstrual products in girls’ schools and colleges, ensuring that no student misses education due to lack of access.
Representing the petitioner, Advocate Ahsan Jahangir Khan argued that the case is rooted in constitutional guarantees of equality, social justice, and freedom from exploitation. “This is not about revenue—it’s about restoring dignity,” he said, noting that eliminating the tax would improve women’s health, reduce absenteeism in schools, and help dismantle social taboos surrounding menstruation.
Citing international precedents, the petition points out that India abolished its ‘Tampon Tax’ in 2018, Nepal’s Supreme Court struck it down in 2025, and the United Kingdom removed it entirely in 2021. Pakistan, the petitioner contends, must now follow suit to align with global standards on gender equality and public health.
A joint UNICEF–WaterAid (2024) study cited in the petition found that only 12% of Pakistani women use commercially produced sanitary pads, largely due to cost barriers. The remainder rely on cloth or other unsafe substitutes, often without access to clean water or proper sanitation.
“If sanitary products become affordable, girls will stay in school, women will work with confidence, and society will be healthier,” the petition concludes. “Menstruation is not shameful — it is a symbol of strength and awareness.”
The bench, comprising Justice Jawad Hassan and Justice Malik Muhammad Owais Khalid, has issued notices to the federal government, the FBR chairman, the Ministry of Finance, and the National Commission for Human Rights, seeking detailed responses by the first week of November.
