What is Japan's consumption tax rate?

Japan has two consumption tax rates. The standard rate is 10% and applies to most goods and services. The reduced rate is 8% and applies to food and non-alcoholic beverages (excluding restaurant dining-in and alcohol), and qualifying newspaper subscriptions with a contract of twice-weekly or more delivery.

How do I add consumption tax to a price?

Multiply the pre-tax (net) amount by the tax rate and add it to the original. For example, ¥1,000 at 10%: tax = ¥1,000 × 0.10 = ¥100, total = ¥1,100. At 8%: tax = ¥80, total = ¥1,080.

How do I extract consumption tax from a tax-inclusive price?

Divide the inclusive amount by (1 + rate). For 10%: net = total ÷ 1.10. For 8%: net = total ÷ 1.08. The tax amount is the difference between the total and the net.

When was Japan's consumption tax increased to 10%?

Japan raised its consumption tax from 8% to 10% on 1 October 2019. At the same time, the reduced rate of 8% was introduced for qualifying food items and newspapers.

Does the reduced 8% rate apply to restaurant meals?

No. Dining in at restaurants, cafes, and food courts is subject to the standard 10% rate. The 8% reduced rate applies only to take-away food and beverages. This distinction is based on whether a "dining service" is provided.

Is alcohol subject to the reduced 8% rate?

No. Alcoholic beverages are explicitly excluded from the reduced rate and are taxed at the standard 10% rate.

Japan VAT (Consumption Tax) Calculator

Name: Japan VAT (Consumption Tax) Calculator
Availability: InStock
Author: Nham Vu

Add or remove Japan consumption tax at 10% (standard) or 8% (reduced rate for food/beverages and newspapers). Instant breakdown of pre-tax, tax, and total amounts.

Japan Consumption Tax

Tax Rate

Standard rate — most goods and services.

Direction

Enter a pre-tax (net) amount to calculate tax and total.

Amount (JPY)

Result

Enter an amount on the left to see the tax breakdown.

Quick Reference — Both Rates

Enter an amount to see a side-by-side comparison.

	10% Standard	8% Reduced
Pre-Tax Amount	—	—
Tax Amount	—	—
Total	—	—

Rate Guide

10% Standard

Most goods and services
Restaurant dining-in
Alcoholic beverages
Electronics, clothing, etc.

8% Reduced

Take-away food and drinks
Supermarket / grocery food
Non-alcoholic beverages
Qualifying newspaper subscriptions

Summary

Add or remove Japan consumption tax at 10% (standard) or 8% (reduced rate for food/beverages and newspapers). Instant breakdown of pre-tax, tax, and total amounts.

How it works

Enter the amount in JPY (or any currency).
Select the applicable rate: 10% (standard) or 8% (reduced — food, beverages, newspapers).
Choose the direction: "Add Tax" to calculate from a pre-tax price, or "Remove Tax" to extract tax from a tax-inclusive price.
The pre-tax amount, tax amount, and total are calculated and displayed instantly.
The quick reference table below shows the breakdown for both rates simultaneously.

Use cases

Calculate how much consumption tax to charge on an invoice.
Find the pre-tax price from a tax-inclusive receipt.
Compare the tax impact of the standard vs reduced rate.
Determine the tax component for accounting entries.
Verify tax amounts on supplier invoices.
Price products correctly for the Japanese market.

Frequently Asked Questions

Last updated: 2026-06-09 · Reviewed by Nham Vu