Japan tax-free shopping from 1 November 2026: you pay the tax, then get it back
From 1 November 2026, visitors to Japan pay the 10% consumption tax (8% on food and drink) at tax-free shops and get it back after Japan Customs checks the goods at the airport or seaport within 90 days of purchase, if they spend at least ¥5,000 before tax in one shop on one day (Japan Tourism Agency and National Tax Agency, checked on 30 October 2026). Purchases made until 31 October 2026 follow the old system, where the tax was taken off at the till.
Official sources: Japan Tourism Agency (Refund Method, for travellers) · National Tax Agency (FY2025 tax reform) · Japan Customs · checked on 30 October 2026
Before and after 1 November 2026
| What | Until 31 October 2026 | From 1 November 2026 |
|---|---|---|
| At the till | Tax taken off: you paid the price before tax | You pay the price including tax and register a refund method |
| Minimum spend | ¥5,000 before tax per shop per day | ¥5,000 before tax per shop per day (unchanged) |
| Food, drinks, cosmetics | Separate category, maximum ¥500,000, sealed special packaging | Same rules as other goods, no maximum, no special packaging |
| How much you can buy | Not for business use or resale | Only what you can carry out of Japan yourself |
| At departure | Passport shown to customs | Passport at a kiosk within 90 days of purchase, before luggage check-in; goods may be inspected |
| The money | – | Refunded by the shop or its refund provider after the customs check |
Official sources: Japan Tourism Agency, Changes to Tax-Free Goods · National Tax Agency · checked on 30 October 2026
Tax refund calculator
Formula used
Maximum refund = the consumption tax on the purchase. Prices before tax: 10% × goods at 10% + 8% × food and drink at 8%. Prices including tax: 10/110 × goods at 10% + 8/108 × food and drink at 8%, rounded down to the yen. No refund if the total before tax in one shop on one day is below ¥5,000. Rates: National Tax Agency, Consumption Tax rate (food and drink excluding alcohol and eating out at 8%), checked on 30 October 2026.
Examples: a jacket for ¥33,000 including tax → up to ¥3,000 back. ¥22,000 of goods at 10% and ¥10,800 of snacks at 8% in the same shop on the same day → ¥2,000 + ¥800 = ¥2,800.
Not tax advice. This page explains the official rules for travellers. The refund itself comes from the tax-free shop or its refund service provider, which tells you how it is paid: check the details with the shop when you buy.
Who can get the refund
- Foreign nationals who do not live in Japan and have been in Japan for less than six months since entry, such as Temporary Visitors (most tourists). Show your passport. Diplomats and official visitors are also eligible.
- People with a landing permit, for example cruise passengers (passport or a copy of it, with the landing permit), crew members, transit and port-of-call passengers.
- Japanese nationals living abroad for two years or more, within six months of a temporary return to Japan, with their passport and a supporting document (Residency Certificate, a copy of the Koseki no Fuhyō, or a My Number Card showing the move abroad).
Official source: Japan Tourism Agency: List of Eligible Tax-Free Goods Purchasers (Refund Method) · checked on 30 October 2026
How to get the refund, step by step
- At the tax-free shop. Show your passport, spend at least ¥5,000 before tax that day in that shop, pay the price including tax and register how you want to be refunded (for example a credit card). Keep all the goods.
- At the airport or seaport, within 90 days of the purchase. Before you check in your luggage, scan your passport at a Tax Refund Kiosk in the international departure lobby. Green result: done. Red result: take the goods to the customs inspection area. At Narita, Haneda, Kansai, Chubu Centrair, Fukuoka, New Chitose and Naha airports you can also do it online with Visit Japan Web, connected to the customs Wi-Fi before the security check. The 90 days start the day after the purchase: goods bought on 1 November 2026 must be checked by 30 January 2027.
- After the customs check. The shop or its refund service provider sends the refund with the method you registered. Possible methods are bank transfer, credit card, app or cash at the port of departure; they vary by shop. Questions about the refund go to the shop.
Official sources: Japan Tourism Agency · Japan Tourism Agency FAQ for travellers · Japan Customs · kiosk locations at each airport and seaport · checked on 30 October 2026
What can stop the refund
- Checking in your luggage first. You must have all the goods with you at the kiosk. Checked luggage cannot be taken back for the tax-free procedure, and neither the airline nor customs compensates you if you miss your flight because of it.
- One missing item. Customs checks each receipt as a whole: if one item from a receipt is missing (for example snacks you ate), nothing on that receipt is refunded. If you used something, do not use the kiosk: tell a customs officer at the counter.
- Using consumables in Japan. Food, drinks and cosmetics used in Japan are not eligible, even though sealed packaging is no longer required.
- Connecting flights. If you fly from a Japanese city to your international departure airport, do the procedure at the airport where you leave Japan.
- Items of ¥1,000,000 or more before tax: customs may ask for a certificate of authenticity or a warranty, so keep it with the item.
- Not taking the goods out. If goods checked by customs do not leave Japan, the tax is collected and penalties apply.
What you cannot buy tax-free
- Gold and platinum bullion, gold and platinum coins, and goods that are exempt from consumption tax.
- More than you can carry out of Japan yourself at departure. Separate shipping by post of tax-free goods ended on 31 March 2025; some shops can ship abroad for you: ask the shop.
Official sources: National Tax Agency · Japan Tourism Agency FAQ · checked on 30 October 2026
Departure tax: ¥3,000 from 1 July 2026
Japan's International Tourist Tax (the departure tax) went up from ¥1,000 to ¥3,000 per departure on 1 July 2026. Airlines and shipping companies collect it from passengers. Children under 2 and some transit passengers who leave within 24 hours do not pay. Tickets bought before 1 July 2026 for a fixed departure date usually keep the old ¥1,000, unless the departure date is changed after that day. This tax is not refunded by the tax-free system.
Official source: National Tax Agency: Q&A about the International Tourist Tax (April 2018, revised in April 2026) · checked on 30 October 2026
Staying overnight? 49 Japanese prefectures and cities also charge an accommodation tax, for example Tokyo, Kyoto, Osaka, Sapporo and Fukuoka. See the Japan accommodation tax in every place, with a calculator.
Questions
How does tax-free shopping in Japan change in November 2026?
For purchases made from 1 November 2026, tax-free shops charge the consumption tax at the till. You get it back after Japan Customs confirms at the airport or seaport, within 90 days of the purchase, that you are taking the goods out of Japan. Until 31 October 2026 the tax was taken off at the till.
What is the minimum spend for a tax refund in Japan?
¥5,000 or more before tax, in the same shop on the same day. From 1 November 2026 general goods and consumables (food, drinks, cosmetics) count together and there is no maximum amount, but you may only buy what you can carry out of Japan yourself.
What percentage is the Japan tax refund?
The refund is the consumption tax: 10% of the price before tax for most goods, 8% for food and drink (not alcohol or eating out). On a price that includes tax, that is 10/110 (about 9.1%) or 8/108 (about 7.4%). For example, ¥33,000 including tax gives back up to ¥3,000.
Where do I get the tax refund at the airport in Japan?
At a Tax Refund Kiosk (tax-free procedure terminal) in the international departure lobby, before you check in your luggage. You scan your passport: a green result means you are done, a red result means a customs officer checks your goods. At Narita, Haneda, Kansai, Chubu Centrair, Fukuoka, New Chitose and Naha airports you can also do it online with Visit Japan Web, on the dedicated Wi-Fi before the security check.
When and how do I get the money back?
After the customs check. The tax-free shop, or the refund service provider it uses, pays you with the refund method you registered when you bought the goods. The official sources list bank transfer, credit card, app or cash at the port of departure after the customs check; methods vary by shop, so ask when you buy.
Can I eat or use tax-free items before leaving Japan?
Not if you want the refund. Sealed packaging is no longer required, but food, drinks and cosmetics used in Japan are not eligible. Customs checks each receipt as a whole: if one item from a receipt is missing, nothing on that receipt is refunded. If you used something, tell a customs officer at the counter instead of using the kiosk.
Who can get the tax refund in Japan?
Foreign nationals who do not live in Japan and have been in the country for less than six months since entry, for example as a Temporary Visitor, with their passport. Japanese nationals who have lived abroad for two years or more can also use it within six months of a temporary return, with a supporting document.
Is the Japan departure tax going up in 2026?
It already has. The International Tourist Tax is ¥3,000 per departure from Japan from 1 July 2026 (it was ¥1,000). Airlines and shipping companies collect it from passengers; children under 2 do not pay. If you bought your ticket before 1 July 2026 for a fixed departure date, the old ¥1,000 usually applies. It is separate from the tax-free refund.
Official sources
- Japan Tourism Agency: Information on the New Tax-Free Shopping System (Refund Method) for travellers – web page (English), checked 30 October 2026
- Japan Tourism Agency: Frequently Asked Questions for Travelers (Refund Method) – web page (English), checked 30 October 2026
- Japan Tourism Agency, METI, National Tax Agency and Japan Customs: Tax-Free Shopping System — Refund Method leaflet for travellers (from 1 November 2026) – PDF, 2 pages (English), checked 30 October 2026
- Japan Tourism Agency: List of Eligible Tax-Free Goods Purchasers (Refund Method) – PDF, 1 page (English), checked 30 October 2026
- Japan Tourism Agency: Changes to Tax-Free Goods – PDF, 1 page (English), checked 30 October 2026
- National Tax Agency: Tax-Free Shopping System will be shifted to the Refund Method from November 2026 (FY2025 Tax Reform, April 2025) – PDF, 4 pages (English), checked 30 October 2026
- National Tax Agency: Consumption Tax, Basic knowledge, No. 10 Consumption Tax rate – web page (English), checked 30 October 2026
- Japan Customs (Ministry of Finance): Tax Exemption (Refund) Program for Foreign Visitors – web page (English), checked 30 October 2026
- Japan Customs: Locations of Tax Refund Kiosks and Customs Inspection Areas – web page (English and Japanese), checked 30 October 2026
- National Tax Agency: Q&A about the International Tourist Tax (April 2018, revised in April 2026) – PDF, 44 pages (English), checked 30 October 2026
Spotted a change in the official rules? Tell us.
Tourist taxes in Japan · Tourist tax calculator · Tourist tax changes in 2027