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.
Quick answer
Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.
Calculator
Change this anytime — no extra click. Verify final rates with your state or country tax authority.
Quick amounts
Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.
All Japan VAT rates
Type any rate directly in the rate field above to switch rates.
How to use and formula
Enter the amount, use the standard 10% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.
Gross = net x (1 + rate / 100)
Net = gross / (1 + rate / 100)
VAT amount = gross - net
Example at 10%: ¥100 net becomes ¥110.00 gross.
Fast checks for adding or removing VAT at the most common rates.
¥110.00 gross
¥100.00 x 10% = ¥10.00 VAT.
¥100.00 net
¥110.00 ÷ 1.10 = ¥100.00 before VAT.
Rates and rules on this page were last reviewed in January 2026 against https://www.nta.go.jp. Use the linked authority for filing, registrations, or address-specific compliance.
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 may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.
To extract VAT, divide by 1 + rate/100 — do not subtract 10% from the total.
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.
Use this page to add VAT, remove VAT, or check invoice math for Japan. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.