diff --git a/pre_commit_hooks/requirements_txt_fixer.py b/pre_commit_hooks/requirements_txt_fixer.py
index 24126331..351e5b15 100644
--- a/pre_commit_hooks/requirements_txt_fixer.py
+++ b/pre_commit_hooks/requirements_txt_fixer.py
@@ -95,7 +95,7 @@ def fix_requirements(f: IO[bytes]) -> int:
                 requirement.value = b'\n'
             else:
                 requirement.comments.append(line)
-        elif line.startswith(b'#') or line.strip() == b'':
+        elif line.lstrip().startswith(b'#') or line.strip() == b'':
             requirement.comments.append(line)
         else:
             requirement.append_value(line)
diff --git a/tests/requirements_txt_fixer_test.py b/tests/requirements_txt_fixer_test.py
index f4f679da..02d44d5d 100644
--- a/tests/requirements_txt_fixer_test.py
+++ b/tests/requirements_txt_fixer_test.py
@@ -30,6 +30,8 @@
         ),
         (b'#comment\n\nfoo\nbar\n', FAIL, b'#comment\n\nbar\nfoo\n'),
         (b'#comment\n\nbar\nfoo\n', PASS, b'#comment\n\nbar\nfoo\n'),
+        (b'foo\n\t#comment with indent\nbar\n', FAIL, b'\t#comment with indent\nbar\nfoo\n'),
+        (b'bar\n\t#comment with indent\nfoo\n', PASS, b'bar\n\t#comment with indent\nfoo\n'),
         (b'\nfoo\nbar\n', FAIL, b'bar\n\nfoo\n'),
         (b'\nbar\nfoo\n', PASS, b'\nbar\nfoo\n'),
         (