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How much tax do you get back in Japan? 10%, or 8% on food

The shop refunds the amount of consumption tax in the price. The rate is 10%, and 8% on food and drink other than alcohol. On a purchase of 10,000 yen before tax you pay 11,000 yen and the tax is 1,000 yen. For food you pay 10,800 yen and the tax is 800 yen.

Updated

10%standard rate
8%on food and drink, except alcohol
500 yentax on the minimum purchase at 10%

Tax in the price, by amount

Prices are before tax. The 5,000 yen row is the minimum for tax-free shopping.

Consumption tax in the price at 10% and 8% (rates from the National Tax Agency)
Price before taxYou pay at 10%Tax at 10%You pay at 8%Tax at 8%
5,000 yen5,500 yen500 yen5,400 yen400 yen
10,000 yen11,000 yen1,000 yen10,800 yen800 yen
20,000 yen22,000 yen2,000 yen21,600 yen1,600 yen
30,000 yen33,000 yen3,000 yen32,400 yen2,400 yen
50,000 yen55,000 yen5,000 yen54,000 yen4,000 yen
100,000 yen110,000 yen10,000 yen108,000 yen8,000 yen
300,000 yen330,000 yen30,000 yen324,000 yen24,000 yen
500,000 yen550,000 yen50,000 yen540,000 yen40,000 yen
1,000,000 yen1,100,000 yen100,000 yen1,080,000 yen80,000 yen

Source: National Tax Agency — Consumption tax rates, No.6303 (消費税および地方消費税の税率)

The shop or its refund operator pays the refund. Ask the shop how and when it pays.

How to work it out

Start from the price before tax, or work back from the price you paid.

From the price before tax, 10% goods
Multiply by 0.1. 10,000 yen gives 1,000 yen.
From the price before tax, 8% food and drink
Multiply by 0.08. 10,000 yen gives 800 yen.
From the price you paid, 10% goods
Divide by 11. 11,000 yen gives 1,000 yen.
From the price you paid, 8% food and drink
Multiply by 8 and divide by 108. 10,800 yen gives 800 yen.

Which rate applies

The standard rate is 10%. The reduced rate of 8% covers food and drink.

Standard rate
10%
Food and drink
8%
Consumption tax rates in Japan (National Tax Agency)
RateWhat it covers
8%Food and drink, except alcohol and eating out
10%Everything else, including alcohol, medicine and quasi-drugs

Source: National Tax Agency — Consumption tax rates, No.6303 (消費税および地方消費税の税率) · National Tax Agency — Reduced tax rate system, No.6102 (消費税の軽減税率制度)

Planned change for food from 1 April 2027

A cut in the rate on food and drink to 1% is planned for two years.

On 15 September 2026 the Cabinet approved an outline for lowering the consumption tax on food and drink to 1% from 1 April 2027 to 31 March 2029. The National Tax Agency notes that this applies if the bill is passed by the Diet.

Source: National Tax Agency and Ministry of Finance — Special site on the consumption tax rate cut (消費税率引下げ特設サイト)

Frequently asked questions

What percentage is the tax refund in Japan?

10%, the consumption tax rate. Food and drink other than alcohol are taxed at 8%, so 8% comes back on them.

How do I calculate the Japan tax refund?

Multiply the price before tax by 0.1, or by 0.08 for food and drink. From a price that includes 10% tax, divide by 11.

How much tax is in 50,000 yen of shopping?

5,000 yen at 10% when 50,000 yen is the price before tax, and 4,000 yen for food and drink at 8%.

Is alcohol taxed at 8% or 10% in Japan?

10%. The 8% rate covers food and drink but not alcohol.

Related items

Official page: National Tax Agency

Sources for this page

Back to Tax-free shopping

Compiled by Japan Japan !! · Updated October 2, 2026