Standard 10% · Reduced 8% food and non-alcoholic drinks
Japan's consumption tax (shōhizei) rate is 10% as of October 2019. A reduced 8% rate applies to food and non-alcoholic beverages sold for home consumption (excluding restaurant meals and alcohol). Japan's consumption tax is equivalent to VAT in other countries.
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Japan's consumption tax was raised from 8% to 10% in October 2019. The tax applies broadly to most goods and services. A reduced 8% rate was introduced simultaneously for food and non-alcoholic beverages sold for home consumption. Eating in a restaurant is 10%; buying the same food from a convenience store to eat at home is 8%. Japan's consumption tax functions like a VAT — it is charged at each stage of the supply chain with input tax credits.
Japan's consumption tax is 10% standard. A reduced 8% rate applies to food and non-alcoholic drinks for home consumption. Restaurant meals are taxed at 10%.
To remove 10% Japan consumption tax: divide by 1.10. ¥1,100 ÷ 1.10 = ¥1,000 net.
Japan moved to tax-inclusive pricing (uchizei) as of April 2021. Prices displayed in stores must include consumption tax. Receipts show the tax-exclusive and tax-inclusive amounts separately.