China will impose a 13% value-added tax (VAT) on condoms and contraceptives starting January 1, 2025. This ends a tax exemption in place since 1993. The change comes from a VAT law passed in 2024 aimed at modernizing China’s tax system. VAT is an important revenue source, making up nearly 40% of China’s tax income. China wants to boost its falling birthrate after over 30 years of the one-child policy. It has allowed couples to have up to three children and is giving benefits like IVF discounts, cash subsidies, and paid leave for newlyweds. Despite this, birthrates remain low, with only a slight rise to 6.77 per 1,000 people in 2024. The decision to tax contraceptives has caused uproar on social media. One user on Weibo said, "What is wrong with modern society? They are truly going to extreme lengths just to make us have children." Along with the new tax, the government plans tax breaks for childcare and marriage services. It has also allocated 90 billion yuan ($12.7 billion) this year for childcare subsidies and plans to cover all childbirth expenses under healthcare insurance. Some local officials are monitoring women’s menstrual cycles to track pregnancies, raising privacy concerns. A social media comment warned, "Today they require all women to report the time of their period, tomorrow it will be reporting the time of sexual intercourse." Experts say the condom tax is mostly symbolic. He Yafu, an independent demographer, said, "Now that China’s birth policy has shifted to encouraging births and no longer promotes contraception, it is reasonable to resume taxing contraceptives. However, this measure is unlikely to have a significant effect on increasing the fertility rate." Yun Zhou, a sociology professor, added the tax shows the government’s view on family behavior rather than affects decisions directly. If contraception access tightens, disadvantaged women will suffer most. The tax is expected to bring in about 5 billion yuan yearly, small compared to China's 22 trillion yuan public budget. Lee Ding of Dezan Shira & Associates said, "We do not believe revenue generation is the primary motivation behind extending VAT to contraceptives."