China has implemented a 13% Value Added Tax (VAT) on condoms and contraceptive drugs, removing a long-standing tax exemption. This move, effective January 1, 2026, is part of Beijing's efforts to address declining birth rates, which have seen the population fall for three consecutive years. While the government also offers tax exemptions for childcare and promotes "fertility-friendly" measures, experts are divided on the effectiveness of taxing contraceptives, with some viewing it as symbolic and others warning of potential public health consequences and disproportionate impacts on women.