Menstrual hygiene products constitute essential items necessary for the protection of women’s health and dignity. In Pakistan, the current taxation framework classifies menstrual products as luxury goods under the general sales tax. This leads to a disproportionate financial burden on women and girls and raises human rights concerns relating to equality, non-discrimination, and the protection of dignity.
Introduction
Menstrual taxation is an issue of gender-based economic inequality. Although framed as neutral fiscal policy, taxation of menstrual hygiene products disproportionately affects women, as these products are essential for managing an unavoidable biological function that only affecting them. In Pakistan, menstrual products are subject to the General Sales Tax, which increases retail prices and limits affordability for most of the population. The policy has raised constitutional and human rights concerns when it comes toequality, dignity, and access to essential healthcare. This article will address the concept of “pink tax”, analyse the current taxation policies in Pakistan, and assess the human rights impact on women and girls’ economic status, health, education and social participation.
The Pink Tax
The term “pink tax” refers to the practice of products and services marketed primarily towards women to have a significant cost increase compared to similar items that are marketed towards men, despite the function and quality of the product being nearly identical. (EBSCO Information Services, 2024). This practice is not a formal tax but rather a gender-based pricing disparity in various consumer goods, such as toiletries, clothing and services. (EBSCO Information Services, 2024).
The term “pink tax” stems from the general association of the colour pink with femininity. Overpriced products intended for women have gender-stereotypical characteristics, such as floral patterns, scents, and may sometimes be smaller in size or quantity than their male equivalents (EBSCO Information Services, 2024). The tax constitutes a financial burden that disproportionately affects women’s economic status, contributing to gender inequality (Wishart et al., 2024). This pricing difference arises from marketing strategies and societal norms that allow firms to charge more for products aimed at female consumers (EBSCO Information Services, 2024). Price differences have also been observed in services, where women are frequently charged more for haircuts than men or may face higher prices for car repairs or dry cleaning (Wishart et al., 2024).
An important subset of the “pink tax” is called the “tampon tax”, which constitutes the application of regular sales tax to menstrual hygiene products such as disposable or reusable sanitary towels, tampons, cups, and period underwear (Jurga et al., 2021). Although the period tax is not recognised as a dedicated tax, the products are treated as luxury goods rather than necessities. Menstrual products are often a monthly necessary purchase for women and girls to be able to manage their periods safely and hygienically. The tampon tax reinforces unfair gendered cost burdens and can lead to women resorting to using less hygienic materials, which can pose health risks (Jurga et al., 2021).
The pink tax is observed in multiple countries around the globe and across a wide range of consumer markets. The issue has also sparked debate in the context of the taxation of menstrual products in Pakistan (Haq, 2026).
Menstrual Taxation in Pakistan
In Pakistan, the taxation of menstrual hygiene products is a burden for women. Under the existing tax regime, defined by the Sales Tax Act of 1990, locally manufactured sanitary pads are subject to a standard 18 per cent general sales tax, while imported products and raw materials can attract an additional 25 percent on customs. With additional local charges on the products themselves, the taxes can raise the final retail price of sanitary products by up to 40 percent, making them unaffordable for the large majority of thepopulation (Shirazi, 2025).
A constitutional petition before the Lahore High Court in September 2025 highlighted the economic burden on women and the effect of poverty when it comes to period hygiene. Approximately 48 percent of Pakistan’s population is female, out of which 62 million are of menstruating age (Dawn Images, 2025). A single pack of 10 sanitary pads costs around 450 Rupees (Rs) and, with an average monthly income of about Rs 33,000, menstrual products are as costly as basic household necessities (Shirazi, 2025). According to a UNICEF study, only 12 percent of women and girls in Pakistan, use commercially produced sanitary pads. The rest rely on cloth or other improvised alternatives, often lacking access to clean water or proper sanitation methods (UNICEF & WaterAid Pakistan, 2024). Such conditions can have major impacts on women’s health, highlighting the need for action to address these inequalities.
Advocates in the case have also argued that while items such as cheese, flavoured yoghurt, medical supplies, and cattle semen were considered essential goods and tax-exempt, menstrual products remain taxable, reinforcing perceptions that menstrual needs are not basic necessities (IANS Live, 2026). The tax policies further reinforce existing social and cultural stigmas about menstruation, discouraging open discussion and proper hygiene education.
Constitutional Challenges
The taxation of menstrual products in Pakistan has recently been challenged as it infringes upon women’s fundamental rights under the Constitution. Advocate Mahnoor Umar filed a petition in September 2025 under Article 199 of the Constitution to abolish the “period tax” (Shirazi, 2025). The case argues that taxing the taxation of menstrual products, which are exclusively required by women, places a financial burden on women and goes against Article 25 of the Constitution, which guarantees equality before the law and prohibits discrimination based on sex (Constitution of the Islamic Republic of Pakistan, 1973, art. 25). Due to menstruation being a biological function experienced only by women, the imposition of sales tax on menstrual hygiene products results in indirect gender-based discrimination and creates unequal treatment (Shirazi, 2025).
Additionally, in a petition filed by Alisha Shabbira and her counsel before the Sindh High Court in October 2025, the petitioners argued that the current tax regime treats menstrual sanitary products as non‑essential items when the products should instead be categorised as essential goods under the Sixth Schedule of the Sales Tax Act, 1990. They requested that menstrual products be included in the Sixth Schedule so they could be exempted from sales tax, and that raw materials used in their production be placed in the Eighth Schedule for the benefit of consumers (Dawn Images, 2025). The counsel claimed that the existing classification and taxation of sanitary products constitute a violation of fundamental rights under Articles 9 and 14 of the Constitution of Pakistan, which safeguard personal safety and dignity (Constitution of the Islamic Republic of Pakistan, 1973, arts. 9 & 14).
These legal challenges demonstrate that the taxation of menstrual products places a significant burden on women, affecting their health, personal dignity, and everyday activities. Recognising menstrual products as essential non-taxable goods under Pakistan’s laws can lead to the protection of women’s fundamental rights and ensure their access to basic hygiene and equality under the law.
Impact on Women and Girls
The taxation of menstrual products directly affects broader issues of access, affordability, and social norms, impacting women and girls’ health, education, work life, and social setting. The increase in retail prices directly constrains women’s ability to afford the products they need and influences whether individuals can obtain safe and hygienic materials consistently. Limited access to menstrual products, gaps in sanitation, and menstrual health education, affect school attendance, workplace participation, general health, and social inclusion. These impacts are highly visible among low-income and rural populations with low access to menstrual hygiene resources (UNICEF & WaterAid Pakistan, 2024).
Taxation of menstrual products and the unaffordability have led to major impacts on girls’ education. In Pakistan, approximately one in five girls have missed school during their menstrual cycle due to lack of access to menstrual products and inadequate sanitation facilities. Limited availability of affordable products, combined with the lack of sanitation services at school, have contributed to missing a minimum of one year’s worth of education and 79 percent of women not being able to participate in activities, school or work during their last menstruation (UNICEF & WaterAid Pakistan, 2024).
Menstrual health education gaps further create such barriers, as 41 percent of adolescent girls had no knowledge of menstruation prior to their first period. (UNICEF & WaterAid Pakistan, 2024). When it comes to a woman’s workplace, access challenges remainjust as difficult. Approximately 44 percent of women reported lacking access to adequate menstrual hygiene facilities or products at their workplace. This limited access to menstrual products and sanitation infrastructure can lead women to miss work during their menstrual periods, which directly reduces earnings and economic participation, impacting their purchasing power for necessities and making already expensive menstrual products even harder to afford (U-Report Pakistan, 2024).
Limited access to safe and hygienic menstrual products can result in the use of improvised materials such as reused cloth or other absorbents that may not be properly cleaned or dried. Inadequate menstrual hygiene results in an increased risk to women and girls’ health, with the potential risks of contracting urinary tract infections, reproductive tract infections, and skin irritations due to prolonged exposure to moisture and bacteria. Poor menstrual hygiene can also contribute to persistent odours and discomfort that directly impact daily activities such as school attendance, work, and other household activities (Abid, 2018). In situations where clean water, sanitation facilities, and access to new and clean menstruation products are unavailable, the risks of contracting infections are alsoincreased. The repeated use of unsanitary materials and improper hygiene can lead to chronic reproductive and urinary health problems. Access to menstrual products and hygienic care are vital for the proper physical and emotional well-being of women and girls(Hirani, 2024).
When it comes to social impact, menstruation remains a topic surrounded by stigma and cultural taboo in Pakistan. Restrictions on mobility and participation during menstruation contribute to embarrassment and social withdrawal among women and girls. Limited access to menstrual education and products contributes to anxiety related to leakage, odour, visibility, and comfort in school and workplace environments (Ullah et al., 2025). This stigma reinforces silence and discourages open discussions about menstrual health needs and accessibility.
Conclusion
Pakistan’s taxation policy continues to disproportionately affect women despite ongoing legal challenges. The classification of menstrual products as luxury goods under the law reinforces structural gender inequality by imposing a high cost on essentials that are a necessity, frequently relied on by women. Such policies effectively punish women for a biological function that is out of their control and limits access to proper and safe hygiene. Without meaningful reform, women’s rights to equality and dignity continue to be violated. The need for reform is essential in advancing gender equality, protecting fundamental rights, and ensuring women’s health and safety.
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