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China to Add 13% VAT on Contraceptives From Jan. 1, 2026

The policy couples a levy on contraception with VAT relief for childcare to signal a pronatalist turn.

BEIJING - JULY 16: A couple walk pass a condom vending machine July 16, 2002 on a street in Beijing, China. More than fifteen percent of the Chinese have never heard of AIDS, according to a recent international survey. The United Nations estimates 10 million Chinese could become HIV infected by year 2010 if the epidemic is not controlled. (Photo by Getty Images)
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Overview

  • Beijing’s revised VAT law applies a 13% tax to condoms and contraceptive drugs and devices beginning January 1, 2026.
  • The change ends a VAT exemption in place since 1993, when contraception was promoted under the one‑child policy.
  • Childcare providers, elder‑care institutions, disability service organizations and marriage‑related services are newly exempt from VAT.
  • Public‑health experts and social‑media users warn higher prices could curb access to contraception and undermine STI/HIV prevention as infections among young people have been rising.
  • Demographers say the measure is largely symbolic and unlikely to raise fertility given high child‑rearing costs and a shrinking population, with 9.54 million births recorded in 2024.