China to Impose 13% Tax on Condoms, Contraceptives from January 2026

China to Impose 13% Tax on Condoms, Contraceptives from January 2026

Ghazali Ibrahim

The Chinese government has announced it will begin taxing condoms and other contraceptives starting January 1, 2026, ending a decades-long tax exemption on such products.

The new policy will subject these items to the standard 13% value-added tax (VAT) under China’s updated tax code.

This move comes as part of China’s broader fiscal reforms, including revisions to its VAT system aimed at boosting domestic revenue. Contraceptives had been tax-exempt since the early 1990s, when China’s VAT system was first introduced.

The decision has sparked widespread debate online, with critics arguing that taxing birth control may undermine public health efforts and access to affordable reproductive care.

Some see the move as symbolic of China’s shifting population policy as the country grapples with a shrinking workforce and declining birth rate.

Analysts suggest the new tax aligns with recent pronatalist policies, including expanded maternity benefits, tax breaks for families, and promises to eliminate out-of-pocket childbirth costs by 2026.

However, many argue the root causes of low fertility, high living costs, work pressure, and lack of childcare remain unaddressed.

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