China has abolished a 30-year tax exemption for contraceptive drugs and devices from January 1, Reuters reports.
The aim is to stimulate the declining birth rate.
Condoms and birth control pills are already subject to a value-added tax of 13% - the standard rate for most consumer goods.
The move comes as Beijing tries to boost the birth rate in the world's second-largest economy. China's population shrank for the third straight year in 2024, and experts warn the decline will continue.
Last year, China exempted childcare subsidies from personal income tax and introduced an annual childcare subsidy, following a series of "fertility-friendly" measures in 2024, such as calling on colleges and universities to provide "love education" to present marriage, love, fertility and family in a positive light.
Top leaders pledged again last month at the annual Central Economic Work Conference to promote "positive attitudes toward marriage and childbearing" to stabilize the birth rate.
China's birth rate has been declining for decades as a result of the one-child policy implemented from 1980 to 2015 and rapid urbanization.
The high cost of childcare and education, as well as job insecurity and a slowing economy, are discouraging many young Chinese from getting married and starting a family.