Politics · Indonesia · 3 hrs ago
Indonesia Says Sanitary Pads Remain Subject to VAT
Indonesia’s tax agency says sanitary pads remain subject to VAT under current rules.
The agency says the tax applies to consumer goods generally, not specifically to women or menstruation.
For non-luxury goods, the stated 12% VAT rate is calculated on a tax base equal to 11/12 of the sale price, making the effective burden about 11%.
Pads are not among goods currently exempt from VAT, though some other goods receive exemptions under Indonesian law.
Public discussion has called for pads to be treated as a basic necessity and exempted from tax.
The agency says no official study proposing an exemption has been submitted to the government.
It says any future review would need to consider product differences, tax rules and effects on the public.
Indonesia’s Directorate General of Taxes says sanitary pads remain subject to value-added tax under current rules.
The tax authority says pads are taxable goods and do not qualify for an exemption.
For non-luxury goods, the stated VAT rate is 12 percent, applied to a tax base of 11/12 of the sale price, resulting in an effective burden of about 11 percent.
The authority says the tax applies to consumption generally, not specifically to women or menstruation.
It says the government has not received an official study proposing a VAT exemption for pads.
- Who
- Indonesia’s Directorate General of Taxes, represented by Inge Diana Rismawati.
- What
- The tax authority says sanitary pads remain subject to VAT and are not exempt under current rules.
- When
- The authority made statements on 28 and 29 October 2026.
- Where
- Indonesia.
- Why
- Pads are treated as taxable consumer goods under current tax rules; the authority says the tax is not specific to women or menstruation.
Indonesia’s Directorate General of Taxes
Advocates for VAT exemption
Tax treatment
Indonesia’s Directorate General of Taxes
Pads are taxable goods under current rules and are not covered by an exemption.
Advocates for VAT exemption
Some community groups and gender activists have called for pads to be exempt from VAT as a basic necessity.
Basis
Indonesia’s Directorate General of Taxes
The tax applies to consumption generally, not specifically to women or menstruation.
Advocates for VAT exemption
The calls reflect concern about the tax burden on a basic need for women.
Inge Diana Rismawati told Tirto.id that sanitary pads are taxable goods subject to VAT.
The Directorate General of Taxes reiterated that sanitary pads remain taxable and said no official study seeking an exemption had been submitted.
- Standard VAT rate
- 12 percent
- Tax base for non-luxury goods
- 11/12 of the sale price
- Effective VAT burden
- About 11 percent
- Exemption status
- Sanitary pads are not included among goods receiving a VAT exemption
- Official study
- None submitted to the government according to the tax authority
3 sources
What people are saying
In principle, sanitary pads sold in Indonesia are taxable goods subject to Value Added Tax, provided their sale meets the applicable tax requirements.
VAT on sanitary pads is not a tax specifically imposed on women or on menstruation, but part of the VAT system that applies to the consumption of goods under tax regulations.
To date, no official study has been submitted to the government regarding this matter.