Kathmandu, July 31, 2025 — In a historic decision, Nepal’s Supreme Court has ruled to eliminate the tax on sanitary pads, nearly four years after a legal petition was filed by two students from the Kathmandu School of Law.
The court’s ruling is a significant milestone in Nepal’s journey toward menstrual equity and women’s health rights. The decision was handed down by a bench comprising Justices Manoj Kumar Sharma and Mahesh Sharma Poudel in response to a writ petition filed in 2021 by Shreena Nepal and Abhyuday Bhetwal.
Their argument was clear: Menstrual products are essential goods, not luxury items, and should not be taxed as such. At the time of filing, imported sanitary pads were subject to an 18% tax — 5% customs duty and 13% VAT — a rate that applied even to raw materials used for local production.
The court had instructed the petitioners to obtain responses from four key ministries — Finance, Women and Children, Law and Justice, and Health. Despite minor reforms over the years, including reduced import duties in 2022–23, the petitioners and health advocates pushed for full tax exemption.
The ruling is expected to result in:
- Lower product prices: A pack of pads priced at Rs60 could now cost Rs50.
- Boost to local industry: Encouraging domestic production and possibly exports.
- Expanded access: Helping reduce school dropout rates and workplace absenteeism due to poor menstrual hygiene.
- Global alignment: Joining countries like India, Colombia, and Scotland in taking bold action against period poverty.
According to the Department of Customs, Nepal imported over 213 million sanitary pads last year, generating Rs251.2 million in tax revenue. Activists argue that this figure pales in comparison to the potential social benefits of tax exemption.
This decision represents more than a legal victory — it’s a statement about dignity, health, and equality for women and girls in Nepal.
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