Lawmakers Pressed to End ‘Period Tax’ as Goshua Bill Targets Cost Barrier for Women

Published: March 24, 2026

Monrovia – The Malakai Foundation is urging the House of Representatives to fast-track passage of a proposed law seeking to remove taxes on sanitary pads, warning that the current 30% levy is placing a heavy burden on the health and dignity of Liberian women and girls.

The proposed Sanitary Pad Tax Exemption Act of 2026, introduced by Rep. Thomas Goshua, seeks to eliminate the 20% import duty and 10% goods and services tax on sanitary products by reclassifying them as essential health items rather than general consumer goods.

Push to End ‘Period Tax’

In a statement, the foundation said the existing tax regime is driving up the cost of sanitary pads, forcing many women and girls to resort to unsafe alternatives.

“On behalf of Liberian women and girls, we call on members of the House of Representatives to speedily pass Representative Goshua’s bill, as it is a step in the right direction toward improving access to sanitary products,” the foundation said, quoting its founder, Malakai Collins Ndorley.

“We would like to remind our lawmakers that ignoring the menstrual hygiene of Liberian women is a violation of our dignity and a denial of our right to manage our periods safely,” the statement added. “Removing the tax would make sanitary products more accessible and ensure that every woman and girl is able to maintain her health and comfort during menstruation without interruption.”

Mounting Pressure Over Access

Established in 2021, the Malakai Foundation focuses on expanding educational opportunities for low-income students, promoting interest in mathematics, and addressing period poverty among schoolgirls.

Its latest call comes amid years of complaints and protests by Liberian women and girls who say taxes on sanitary products limit access and expose them to “avoidable health challenges.”

According to the United Nations Population Fund (UNFPA), period poverty stems from the inability of women and girls to afford menstrual products. The World Bank estimates that more than 500 million women and girls globally struggle to manage their periods due to cost and limited access to sanitary materials.

In sub-Saharan Africa, the United Nations estimates that one in 10 girls misses school during menstruation—amounting to as much as 20% of a school year.

Liberia’s Poverty Context Deepens Crisis

While comprehensive national data remains limited, advocates estimate that up to one million Liberian women and girls could be affected by period poverty. This aligns with World Bank data suggesting that about six in 10 Liberians live in poverty.

The situation appears more severe when measured against the lower-middle-income benchmark of $3.65 per day. A 2024 report by the Swedish International Development Cooperation Agency (Sida) puts multidimensional poverty in Liberia at nearly 70%.

The foundation noted that so-called “tampon taxes” — which include import duties, VAT, and other levies on menstrual products — persist largely because such items are treated as luxury goods rather than basic necessities.

Call for Broader Policy Action

Beyond the tax exemption, the Malakai Foundation is calling on lawmakers to go further by integrating sanitary products into public health supply systems.

“We take note of the Sanitary Pad Tax Exemption Act of 2026, and call on lawmakers to add sanitary products to the public sector medical supplies list for free distribution to girls and women through public health clinics and centers,” the statement said.

It warned that delays in passing the bill have real-life consequences for vulnerable populations.

“Every day that this bill sits in committee is another day lost for women and girls who cannot afford a pad as a result of the high cost. We call on the House to treat this bill with the urgency it deserves as menstrual hygiene is not a political issue, it is a public health emergency.”

The foundation emphasized that while removing the tax is a critical first step, it is not sufficient on its own.

Period poverty, it noted, has long remained unaddressed in Liberia, leaving many girls and women without access to a basic health necessity. As such, it urged that sanitary pads be made freely available to ensure that cost is no longer a barrier to menstrual health or a reason for girls to miss school.