The Malakai Foundation is calling on members of the House of Representatives to fast-track the passage of Rep. Thomas Goshua's bill seeking to remove import duties on sanitary pads, warning that the current 30% tax rate places undue burdens on the health of women across the country.
The Sanitary Pad Tax Exemption Act of 2026, if passed, would remove the 20% import duty and 10% goods and services tax currently applied to sanitary products, reclassifying them as essential health items rather than general goods.
In a statement, the Malakai Foundation argued that the "period" tax is driving up the cost of sanitary pads for millions of Liberian women and girls, forcing many to rely on 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 in a statement quoting its founder, Malakai Collins Ndorley.
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"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."
Established in 2021, the Malakai Foundation works at the intersection of expanding educational opportunities for students from low-income households, promoting interest in mathematics, and addressing period poverty among schoolgirls.
The Foundation's position comes as Liberian women and girls have complained and protested over the last decade that the tax on sanitary pads restricts access and exposes them to "avoidable health challenges."
According to UNFPA, period poverty results from the struggle women and girls face when trying to afford menstrual products.
The World Bank estimates that more than a quarter of menstruating women and girls around the world -- some 500 million people -- struggle to manage their periods, often because they cannot afford sanitary pads.
While exact data on the number of Liberian women and girls experiencing period poverty is limited, the United Nations estimates that one in 10 girls in Sub-Saharan Africa skips school during her period, which can amount to as much as 20% of a school year.
In Liberia, advocates say that the number of women and girls affected could be as high as one million, a claim supported by World Bank estimates that roughly six out of ten Liberians live in poverty.
That figure, experts say, is higher when measured against the lower-middle-income threshold of $3.65 per day. In a 2024 report, the Swedish International Development Cooperation Agency (Sida) placed the share of Liberians living in multidimensional poverty at nearly 70 percent against the benchmark.
According to the Malakai Foundation, tampon or sanitary tax refers to the different types of taxes imposed on feminine hygiene products, including period products such as pads and menstrual cups, and may include sales tax, VAT, and others.
The high tax rate, the foundation noted, is a result of governments treating feminine products as luxury items rather than consumer goods or basic necessities, putting sanitary pads out of the reach of women and girls.
"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 Foundation said..
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It added that "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 Malakai Foundation added that period poverty has for decades remained largely unaddressed in Liberian society, placing a basic health product beyond the reach of the very girls and women who need it most.
For that reason, the Foundation said that while the tax exemption is a step in the right direction, the bill must go further by making sanitary pads free for distribution, ensuring that cost remains no barrier to menstrual health and no excuse for a girl to stay home from school.
