Politics · Indonesia · 2 hrs ago
Indonesia levies an effective 11% VAT on sanitary pads
Indonesia’s Directorate General of Taxes says sanitary pads are not exempt from VAT under current rules.
They are classed as non-luxury goods, so the 12% VAT rate is applied to a tax base equal to 11/12 of the selling price.
This makes the effective tax burden 11% of the price.
The authority says the tax is part of the general system for taxing goods, not a levy aimed specifically at women.
The issue drew attention on social media, where people questioned taxing a product used for menstruation and compared Indonesia with Scotland, which has made menstrual products free for everyone.
The tax authority recognizes that these products support women’s health, hygiene and comfort.
Any proposal for tax relief would need review of the rules, its effects on the public and its budget impact.
Indonesia’s tax authority says sanitary pads are taxable goods and are not exempt from value-added tax.
The effective VAT burden on sanitary pads is 11%, based on a 12% rate applied to 11/12 of the selling price.
The Directorate General of Taxes says the tax is part of the general consumption tax system, not a tax specifically for women.
The authority says proposals for tax relief should be assessed for their effects on the public and government finances.
Social media users have questioned why menstrual products are taxed, with some comparing Indonesia’s policy with Scotland’s.
- Who
- Indonesia’s Directorate General of Taxes says sanitary pads are taxable. Social media users have questioned the tax.
- What
- Sanitary pads face an effective VAT burden of 11%.
- When
- The article was published on November 2, 2026. The authority says the issue has recently drawn attention on social media.
- Where
- Indonesia.
- Why
- The tax authority says sanitary pads are taxable under the rules for goods and consumption. It says proposals for tax relief need to be assessed for their public and fiscal effects.
Social media users questioning the tax
Directorate General of Taxes
Reason for tax
Social media users questioning the tax
Menstruation is a biological function, and users have questioned why menstrual products are taxed.
Directorate General of Taxes
Sanitary pads are taxable goods under the rules for consumption taxes, not subject to a tax specifically for women.
Tax relief
Social media users questioning the tax
Users have questioned why pads are not exempt, and some have compared Indonesia with Scotland.
Directorate General of Taxes
Any proposal for tax relief should be assessed for its effects on the public and government finances.
People on social media questioned why sanitary pads are subject to VAT and compared Indonesia’s policy with Scotland’s.
CNBC Indonesia published the tax authority’s explanation that sanitary pads are not VAT-exempt and face an effective 11% burden.
- Effective VAT burden
- 11%
- VAT rate used in calculation
- 12%
- Tax base
- 11/12 of the selling price
- Tax status
- Sanitary pads are taxable goods and are not VAT-exempt
- Article publication date
- November 2, 2026
What people are saying
In principle, sanitary pads sold in Indonesia are taxable goods and are subject to VAT in accordance with the applicable rules.
We understand that sanitary pads are an important necessity. Menstrual products play an important role in maintaining women’s health, hygiene and comfort.