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Japan Consumption Tax Calculator

Calculate Japan consumption tax (shohi-zei) for 2025 at the standard 10% rate or reduced 8% rate for food and non-alcoholic beverages. The 10% rate consists of 7.8% national and 2.2% local. The reduced 8% rate is 6.24% national and 1.76% local. Invoice system (invoice seido) mandatory since October 2023 for businesses claiming input tax credits.

Contexto de la Regla Regional

JurisdiccionJapan
Moneda¥ (JPY)
Vigente desde1 oct 2019
Version1.0
Ultima revision1 mar 2026
Proxima revision1 jul 2026
Fuente: National Tax Agency (NTA)Ver

Japan Tasas y Reglas

Salario Minimo¥1,113/hr
Impuesto de Residencia10%
Seguro de Salud4.985%
Tasa de Pension9.15%
Seguro de Empleo0.6%
Seguro de Cuidados a Largo Plazo0.91%
Impuesto al Consumo10% (reduced 8%)
Standard Hours40hrs/week

Tramos del Impuesto sobre la Renta

¥0 - ¥1,950,0005%
¥1,950,001 - ¥3,300,00010%
¥3,300,001 - ¥6,950,00020%
¥6,950,001 - ¥9,000,00023%
¥9,000,001 - ¥18,000,00033%
¥18,000,001 - ¥40,000,00040%
¥40,000,001+45%

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Resultado

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Asistente IA

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Aviso: Aviso: Esta calculadora usa reglas publicas vigentes desde la fecha indicada. Los resultados son solo informativos. Verifique con fuentes oficiales. Ultima revision: 1 mar 2026.

Formula

Total=Price×(1+Tax Rate)\text{Total} = \text{Price} \times (1 + \text{Tax Rate})

Japan consumption tax is 10% standard or 8% reduced rate for takeout food and non-alcoholic beverages. The tax is included in the displayed price at most stores.

Preguntas Frecuentes

What is Japan consumption tax rate?

Standard rate: 10% (7.8% national + 2.2% local) on most goods and services. Reduced rate: 8% (6.24% national + 1.76% local) on food, non-alcoholic beverages (takeout/delivery only), and newspapers published twice or more per week.

What is the difference between 8% and 10% items?

Takeout food and grocery shopping: 8%. Dining inside a restaurant: 10%. The same meal is 8% if you take it away and 10% if you eat in. Alcoholic drinks are always 10% regardless. This distinction was introduced in October 2019.

How do I remove consumption tax from a price?

For 10% items: divide by 1.10. JPY 1,100 / 1.10 = JPY 1,000 + JPY 100 tax. For 8% items: divide by 1.08. JPY 108 / 1.08 = JPY 100 + JPY 8 tax. Japanese receipts usually itemize the tax breakdown.

Do tourists get consumption tax refunds?

Yes. Foreign tourists can get tax-free shopping on purchases of JPY 5,000 or more per store per day for consumable goods (food, cosmetics) or general items (electronics, clothing). Look for "Tax Free" signs. Refund is processed at the store, not the airport.

What is the invoice system?

Since October 2023, Japan requires qualified invoices (tekikaku seikyusho) for businesses to claim input tax credits on consumption tax. Small businesses not registered as qualified invoice issuers cannot issue invoices that allow buyers to claim credits.

When was consumption tax last increased?

The rate increased from 8% to 10% on 1 October 2019, with the simultaneous introduction of the reduced 8% rate for food. Previous increases: 5% to 8% in April 2014, and 3% to 5% in April 1997. Originally introduced at 3% in April 1989.

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