The high cost of menstruation in Pakistan has drawn fresh attention after 25-year-old Mahnoor Omer filed a landmark case seeking to remove taxes on sanitary pads. The young lawyer and activist argues that these products should be declared essential goods, highlighting how the so-called ‘period tax’ makes female hygiene products largely inaccessible to millions of women across the country.
Omer, who grew up in Rawalpindi, around 16.5 kilometres from Islamabad, comes from a middle-class family. Her father is a businessman and her mother a homemaker. She began advocating for human rights as a teenager, distributing ‘dignity kits’ for low-income women in her neighbourhood. Omer also recalls her own struggles accessing sanitary pads.
“I used to hide my pad up my sleeve like I was taking narcotics to the bathroom,” Omer told Al Jazeera. “If someone talked about it, teachers would put you down.” She added that a classmate once told her that her mother thought pads were “a waste of money.” “That’s when it hit me,” Omer said. “If middle-class families think this way, imagine how out of reach these products are for others.”
Sanitary pads in Pakistan remain prohibitively expensive for many. A pack of brand-name pads costs roughly $1.60, while the average monthly per capita income is just $120. For many low-income families, this is equivalent to the cost of an entire meal for four people. A 2023 study in Frontiers in Public Health found that more than half of Pakistani women cannot afford these products.
The taxation system only worsens the situation. Sanitary pads manufactured in Pakistan face an 18 percent tax, while imported pads are taxed at 25 per cent. The key ingredient, superabsorbent polymer paper, carries a 25 per cent tax. According to Unicef Pakistan, the effective tax rate on these pads is around 40 percent. Only 12 per cent of Pakistani women use sanitary pads, according to data from Unicef and WaterAid.
Experts say the problem is compounded by societal taboos around menstruation. Girls in rural areas often miss school or drop out entirely due to lack of access to pads and hygiene facilities. Low-income and rural women face health risks from using unsafe substitutes while also suffering economic setbacks.
Omer, alongside lawyer Ahsan Jahangir Khan, filed a public interest litigation in the Islamabad High Court in September. The suit, titled Mahnoor Omer versus the Federation of Pakistan, names the National Commission on the Status of Women, the National Commission of Human Rights, the Ministry of Finance, and the Federal Board of Revenue as respondents. Omer described the case as addressing public health failures, accusing the government of “utter disregard.”
Omer’s petition argues that the ‘period tax’ disproportionately affects women and girls due to their gender and biology, treating a necessity as a luxury. “By taxing sanitary products, the state is penalising women for a natural biological function,” Khan told Justice Jawad Hassan. The petition cites similar policy changes in the United Kingdom, India, Nepal, Australia, and Bangladesh as precedents.
Omer also spoke about her parents’ initial fears. “They said it’s never a good idea to take on the state,” she told Al Jazeera. She added that they now understand why the case matters. “When I think of this case, the picture that comes to mind… It’s not a courtroom, it’s a feeling of justice. It makes me feel a sense of pride to be able to do this and take this step without fear.”
The case exposes how Pakistan’s taxation and social attitudes continue to penalise women, restricting access to essential hygiene products and perpetuating gender inequality.
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