Key facts
- YLKI chairwoman Niti Emiliana urged the government to exempt sanitary pads from VAT and pursue other revenue measures.
- Tax office director Inge Diana Rismawanti said pads are taxable consumer goods and the levy does not target women.
- Komnas Perempuan's Dahlia Madanih called the effective 11% VAT gender-biased in an October 30, 2026, statement.
- Exemptions under Government Regulation No. 49 of 2022 cover staple foods but not menstrual products.
The Indonesian Consumers Foundation (YLKI) urged the government to abolish value-added tax on sanitary pads and other menstrual hygiene products, saying taxing an unavoidable biological need burdens low-income women and widens economic inequality. Chairwoman Niti Emiliana said in remarks reported for Friday, October 30, 2026, that women from low-income families and vulnerable groups could face greater difficulty meeting their menstrual needs. She called on the government to broaden the tax base, improve taxpayer compliance and close budget leakages instead of taxing essential goods.
The Finance Ministry's Directorate General of Taxes maintains the products are taxable. Inge Diana Rismawanti, director of tax education, services and public relations, told Kompas.com on October 29, 2026, that sanitary pads are taxable goods when a sale meets the applicable conditions, and rejected the description of the levy as a tax on women or menstruation.
Under Finance Minister Regulation No. 131 of 2024, non-luxury goods carry a 12% headline VAT rate applied to a tax base of 11/12 of the selling price, an effective rate of 11%. A pad priced at IDR 20,000 before tax carries IDR 2,200 in VAT, bringing the total to IDR 22,200, according to MUC Consulting. Exemptions under Government Regulation No. 49 of 2022 cover rice, unhusked rice, corn, sago, soybeans, salt, meat, eggs, milk, fruits and vegetables; sanitary pads are not listed.
Komnas Perempuan, Indonesia's National Commission on Violence Against Women, challenged the policy in an October 30, 2026, press release. Vice Chairperson Dahlia Madanih described the treatment of menstrual products as gender-biased and tied the issue to period poverty, the lack of access to menstrual products, sanitation and health information, and to Indonesia's Sustainable Development Goals commitments.
The report said students took to the streets of Jakarta in the week before November 3, 2026, to protest the government's handling of rising living costs. It also said Kenya abolished taxes on menstrual products in 2004, and that Australia, Canada and India have eliminated national-level sales or consumption taxes on the goods; Germany cut VAT on them to 7% from 19% in 2020, while Hungary applies 27%, Denmark and Sweden 25% and Greece 24%.