Woman challenges 40% tax on sanitary pads in court

RAWALPINDI: A 25-year-old lawyer from Rawalpindi, Mahnoor Omer, is taking a bold step to address a crucial issue that impacts millions of women across Pakistan—what she refers to as the “period tax.” This tax, which makes sanitary pads unaffordable for many women, includes an 18% sales tax on locally produced pads and a 25% customs tax on imported pads and their raw materials.

Omer’s fight stems from her personal experiences growing up in Rawalpindi, where she remembers the discomfort and shame surrounding menstruation, especially in school. Carrying a sanitary pad to the restroom felt like a crime. “I used to hide my pad up my sleeve like I was smuggling drugs,” she recalled. The stigma around menstruation was so strong that teachers discouraged open discussion, and one classmate even called pads “a waste of money.” This comment left a lasting impact on Omer, who wondered, “If middle-class families think this way, what about those who can’t afford pads at all?”

In September 2025, Omer filed a petition in the Lahore High Court, challenging the country’s taxation laws. She argues that these taxes discriminate against women and violate constitutional guarantees of equality, dignity, and social justice. Her petition highlights the disparity in a country where the average monthly income is around $120, while a pack of 10 branded pads costs Rs. 450 ($1.60).

A 2024 study by UNICEF and WaterAid found that only 12% of Pakistani women use commercial sanitary pads, with many relying on cloth or other makeshift materials. These alternatives often lack proper sanitation, contributing to poor hygiene.

Omer’s legal battle, titled *Mahnoor Omer vs. The Government of Pakistan*, is a deeply personal cause for her. “It’s not me versus the government,” she said. “It feels like women versus Pakistan.”

Her fight has gained support from others, including Bushra Mahnoor, the founder of Mahwari Justice, a student-led organization advocating for menstrual rights. Mahnoor shared her own struggles growing up in Attock, where she had to ration pads among her four sisters. “One classmate was once punished and made to stand for hours after a period stain appeared on her uniform,” she recalled. “No one told me how to use a pad. I stuck it upside down. It was painful. That shame never leaves you.”

A 2023 study in *Frontiers in Public Health* revealed that eight in ten Pakistani girls feel embarrassed to talk about menstruation, and two-thirds only learn about it once they start menstruating. This lack of knowledge often leads to poor hygiene, missed school, and ongoing social stigma.

Hira Amjad, founder of the Dastak Foundation, believes that the period tax only exacerbates this problem. In many households, men control the finances, and even if women earn money, it is often handed over to men, who decide how it is spent. “When pads are expensive, they’re seen as unnecessary,” Amjad explained.

Over half of Pakistani women cannot afford sanitary pads, according to the same 2023 study. Amjad believes removing the taxes would make menstrual products more affordable and improve school attendance for girls. “We’ll have healthier, more confident women,” she said.

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