Japan Consumption Tax Calculator: 10% and 8%

10 % or 8 %: which goods pay which rate

The standard rate is 10 %: 7.8 % national consumption tax and 2.2 % local consumption tax. It applies to most goods and services.

The reduced rate of 8 % (6.24 % and 1.76 %) applies to food and drinks other than alcohol, bought to take away or delivered, and to newspapers sold by subscription that come out at least twice a week.

Alcoholic drinks, meals eaten at a restaurant or at a shop's tables, and catering stay at 10 % even though they are food.

Food sold together with other goods as one set, such as a gift box with a toy, is taxed at 8 % when the set costs ¥10,000 or less before tax and the food makes up at least two thirds of its value; otherwise the whole set pays 10 %.

Eating in or taking away

The same food pays a different rate depending on where you eat it. A rice ball at ¥200 before tax costs ¥216 to take away and ¥220 if you eat it at the shop's tables.

Convenience stores and fast food chains ask at the till, and the rate is set when you pay, by what you tell them. Switch the calculator between 8 % and 10 % to see the difference on any price.

Prices on tags and menus

Shops must show consumers the price with tax. A tag may read 11,000円, 11,000円（税込）, 11,000円（税抜価格10,000円） or 11,000円（うち消費税額等1,000円）: the first number is what you pay.

The rule covers prices a business shows consumers in advance. Prices between businesses may be quoted before tax (税抜): type such a price as before tax.

Why a receipt can differ by a yen

The tax on a price rarely comes out in whole yen, and each shop decides whether to drop, round or raise the fraction. Pick the shop's way in the calculator if you know it.

On a qualified invoice (the receipt a registered business issues) the tax is rounded once for each rate on the whole receipt, not item by item. In the National Tax Agency's example four items give 2,389 and 1,786 yen of tax this way, against 2,388 and 1,785 when each item is rounded. Add several prices to the calculator to see a receipt worked out the same way.

Tax-free shopping changes on 1 November 2026

Until 31 October 2026 a tax-free shop sells to a visitor at the price before tax. From 1 November the visitor pays the full price with tax, and the shop pays the tax back once customs has confirmed that the goods are leaving Japan. The new rules apply by the day of purchase, not the day you leave, and the two systems do not run side by side.

The minimum stays ¥5,000 before tax at one shop on one day, but food, drinks and cosmetics now count together with other goods. The limit of ¥500,000 a day on such consumables and the sealed bag go. Gold and platinum bullion and coins cannot be bought tax-free, and for an item of ¥1,000,000 or more before tax the shop records its serial number.

Customs must confirm the goods within 90 days, counted from the day after the purchase, when you leave Japan: you scan your passport at a tax-free kiosk at the airport or port before you check in your bags. Green means done; red means you show the goods at the customs counter. You need every item of a purchase with you: if one is missing, nothing on that receipt is refunded.

Food you eat before leaving cannot be confirmed by customs, so it is not refunded; tell the customs counter about anything you no longer have. Goods confirmed by customs must then leave Japan: if they do not, customs collects the tax, and without a good reason it is an offence.

How the money comes back is up to the shop: bank transfer, back to the card, an app or cash at the airport are all allowed. A shop may also pay it back before you leave, at its own risk. Ask at the till which way it uses.

Tax-free from 1 November 2026, step by step

1. At the shop, show your passport (or its Visit Japan Web code) and spend at least ¥5,000 before tax on one day.
2. Pay the full price with tax. The shop sends the purchase record to the National Tax Agency's system and explains the rules.
3. Keep every item with you and leave Japan within 90 days of the purchase.
4. At the airport or port, before you check in your bags, scan your passport at the tax-free kiosk; if it shows red, take the goods to the customs counter.
5. Once customs has confirmed them, the shop pays the tax back the way it told you.

Who can shop tax-free

• Foreign visitors staying as Temporary Visitor (短期滞在), Diplomat or Official.
• Foreigners ashore on a special landing permit, such as a cruise passenger's or a crew member's, with the permit and the passport.
• Members of the US forces and their families under the Status of Forces Agreement.
• Japanese citizens who have lived outside Japan for two years or more, with proof such as a certificate of residence abroad (在留証明) or a My Number card.

Anyone living in Japan with a residence card (在留カード), whether working, studying or as a family member, pays the price with tax like everyone else. Friends and family who visit you on a short stay can shop tax-free with their own passport.