Malaysia Removed The Tax On Sanitary Products In 2018. The Other Pink Tax Is Still Legal.
"Pink tax" means two different things, and Malaysia has only dealt with one of them.
Meaning one — the tampon tax. A sales tax applied to menstrual products because they are classed as non-essential rather than a basic necessity.
Meaning two — differential pricing. Companies charging more for products marketed at women that are otherwise substantially the same as the men's version.
Malaysia abolished the first in 2018. The second is not regulated at all.
What actually changed in 2018
Before: menstrual products attracted 6% GST, having been placed under the "beauty and health products" category.
After: the Royal Malaysian Customs Department confirmed that sanitary products are exempted from SST, which otherwise applies at 5% or 10%. They were reclassified under "miscellaneous manufactured articles", as confirmed by then Customs Deputy Director-General Datuk Seri Subromaniam Tholasy.
The scale of the exemption list matters for context. Previously only 545 general goods were exempted from SST. Sanitary products joined a much larger list of 5,443 tax-free general goods, alongside staples like bread.
It followed public pressure. When GST was introduced in 2015 it sparked outrage, and an online petition gathered 14,000 signatures pressing the Women, Family and Community Development Ministry to exempt menstrual products.
Malaysia was relatively early. Countries that have since removed the tax include Australia (1 January 2019, after an 18-year campaign), Rwanda (December 2019), Britain (1 January 2021, following its EU departure) and Belize (April 2023).
The part that did not change
Differential pricing is not illegal in Malaysia.
The concept covers the extra cost women pay for goods marketed specifically at them — and it is not confined to menstrual products. Commentary identifies the same price gap in toys, healthcare, clothing and medicine.
We could not identify any Malaysian law prohibiting a seller from charging more for a product marketed at women than for a substantially similar product marketed at men.
For comparison, the United States has seen legislative attempts at exactly this — the Pink Tax Repeal Act, introduced in the 114th Congress in 2016, proposed making it illegal to charge men and women different prices for substantially similar consumer products and services at national level.
So if you are comparing a pink razor against an identical blue one at a higher price, the tax has gone but the pricing has not. That is a market and consumer-awareness issue in Malaysia, not a legal one.
Removing the tax did not solve period poverty
This is the honest limitation, and Malaysian commentary is direct about it.
Period poverty is the inability of a menstruating person to access sanitary products and safe, hygienic places in which to use them.
Despite the removal of the tax, many women — particularly from low-income backgrounds — still struggle to afford sanitary products. Reported makeshift substitutes in Malaysia include coconut husks, newspaper sheets, banana leaves, rags and old nappies — which compromise comfort and pose serious health risks.
The consequence extends beyond health. Girls skipping school every month during their period miss education, which lowers their chances of securing stable work later.
No statistics exist for period poverty in Malaysia, according to LPPKN's head of reproductive health unit Dr Hamizah Mohd Hassan, though she confirmed that women from the B40 group definitely struggle with it.
The reform argument made in Malaysia, per then Petaling Jaya MP Maria Chin Abdullah: corporate companies need to find ways to lower production costs and prices for sanitary products and give leeway to support B40 communities — "a responsibility that has to be shared with the government."
Academic commentary reaches the same conclusion: simply removing the tax does not address the underlying socioeconomic barriers.
What this means practically
For consumers:
- You should not be paying SST on pads, tampons or panty liners. If a receipt shows tax on them, query it.
- Differential pricing is legal. Compare unit prices and ingredients rather than packaging.
For sellers: - Sanitary products fall under "miscellaneous manufactured articles" for SST purposes. Charging SST on exempt goods is a compliance problem — see (That 8% On Your Netflix Bill Is Malaysian Service Tax. It Used To Be 6%.) for the SST framework.
If you cannot afford menstrual products, several Malaysian NGOs run period product distribution programmes. Contact Talian Kasih 15999 for referral to welfare assistance.
FAQ
Do Malaysians pay tax on sanitary products?
No. Sanitary products are exempt from SST, having been reclassified under "miscellaneous manufactured articles" in 2018. They previously attracted 6% GST under the "beauty and health products" category.
When did the tampon tax end in Malaysia?
In 2018, following the transition from GST to SST and public campaigning including a 14,000-signature petition.
What is the pink tax?
Two things: a sales tax on menstrual products (removed in Malaysia), and the practice of charging more for products marketed at women (not regulated in Malaysia).
Is it illegal to charge women more for the same product?
We could not identify any Malaysian law prohibiting it. The US has seen legislative attempts such as the Pink Tax Repeal Act, but we found no Malaysian equivalent.
Did removing the tax fix the problem?
No. Malaysian commentators, academics and MPs have all noted that removing the tax did not address the underlying affordability barriers, and period poverty persists among B40 households.
How much is period poverty in Malaysia?
No statistics exist, according to LPPKN's head of reproductive health unit, though the B40 group is confirmed to be affected.
This article is general legal information, not legal advice, and reading it does not create a lawyer–client relationship.
Specific to this article: the SST exemption for sanitary products is drawn from Customs Department confirmation as reported in 2018, and SST scope and exempt lists have been revised since — including a significant expansion of the service tax net on 1 July 2025. Verify the current position at mysst.customs.gov.my before relying on it commercially. We could not identify any Malaysian statute regulating differential pricing between products marketed to men and women, and this article does not assert that any exists — the US Pink Tax Repeal Act is cited as a comparative example only and does not apply in Malaysia. Statements about period poverty prevalence are as reported, and the LPPKN position quoted confirms that no Malaysian statistics exist. If you are a retailer or manufacturer with an SST classification question, take advice from a licensed tax agent.
Spot something outdated or wrong? Tell us — we’ll verify and correct it, with the correction noted.
Key sources (7) — how this was verified
- Loanstreet, "What Is Pink Tax? Does It Exist in Malaysia?" — the Royal Malaysian Customs Department's confirmation that sanitary products are exempted from the Sales and Service Tax, which is otherwise set at 5% or 10%; the reclassification of these items under "miscellaneous manufactured articles", as confirmed by Customs Department Deputy Director-General Datuk Seri Subromaniam Tholasy; the position before the change, when women paid 6% GST for sanitary products because they were placed under the "beauty and health products" category; and the online petition to the Women, Family and Community Development Ministry seeking zero-rated status: https://loanstreet.com.my/learning-centre/pink-tax-malaysia
- Global Citizen, August 2018, "Malaysia Finally Lifts 'Tampon Tax' on Menstrual Hygiene Products" — the confirmation that tampons, sanitary pads and panty liners are no longer taxed at the standard SST rate of 5% or 10% and are classified as "miscellaneous manufactured articles"; the context that previously only 545 general goods were exempted from SST, with sanitary products joining a larger list of 5,443 tax-free general goods including staples like bread; and the online petition that gathered 14,000 signatures pressing the Women, Family and Community Development Ministry to exempt menstrual products after GST was mandated in 2015: https://www.globalcitizen.org/en/content/malaysia-lifts-tampon-tax-menstrual-hygiene/
- Taylor's University, "The Price of Being a Woman: Pink Tax and Period Poverty" — the definition of pink tax as covering both government sales taxes on sanitary products and companies charging more for products marketed at women even where they are basically the same; the confirmation that Malaysia zeroed out the tax in 2018; the observation that the price gap extends to toys, healthcare, clothes and medicine; the definition of period poverty as the lack of access to safe and hygienic menstrual products together with inadequate sanitation facilities and menstrual education; the reported makeshift solutions including rags, old nappies and coconut husk; and the conclusion that simply removing the tax does not address the underlying socioeconomic barriers: https://university.taylors.edu.my/en/student-life/news/2024/the-price-of-being-a-woman-pink-tax-and-period-poverty.html
- Malay Mail, 18 November 2019, "Too poor to buy sanitary pads: Period poverty remains problem in Malaysia" — the reported use of coconut husks, newspaper sheets and banana leaves in place of proper sanitary products; the statement by National Population and Family Development Board (LPPKN) head of reproductive health unit Dr Hamizah Mohd Hassan that no statistics exist for period poverty in Malaysia but that women from the B40 group definitely struggle with the issue; the definition of period poverty; the consequence of girls skipping school monthly and missing education; the confirmation that Malaysia removed the Pink Tax on pantyliners and pads, relieving women of the extra 6% GST; and Petaling Jaya MP Maria Chin Abdullah's position that corporate companies need to lower production costs and prices for sanitary products to support B40 communities as "a responsibility that has to be shared with the government": https://www.malaymail.com/news/life/2019/11/18/too-poor-to-buy-sanitary-pads-period-poverty-remains-problem-in-malaysia/1810859
- FSA Store, "The Tax Breakdown on Feminine Hygiene Products" — the US Pink Tax Repeal Act introduced under the 114th Congress in 2016, which would make it "illegal to charge men and women different prices for substantially similar consumer products and services at the national level"; and the explanation that where sales tax is imposed on period products it categorises them as luxury items rather than basic necessities. Cited as comparative material only — this is US law and does not apply in Malaysia: https://fsastore.com/articles/learn-feminine-care-fsa.html
- Wikipedia, "Tampon tax" — the comparative timeline including Australia repealing its 10% tax on 1 January 2019 after an 18-year campaign, Rwanda removing VAT on 10 December 2019, Britain abolishing the tax on 1 January 2021 following its EU departure, and Belize eliminating General Sales Tax from 1 April 2023: https://en.wikipedia.org/wiki/Tampon_tax
- Global Citizen, "The Tampon Tax: Everything You Need to Know" — the listing of Malaysia among countries that have made menstrual products tax-free, and the point from menstrual equity advocates that ending period poverty requires education, adequate water and sanitation facilities and addressing harmful gender norms, not affordable products alone: https://www.globalcitizen.org/en/content/tampon-tax-explained-definition-facts-statistics/