Japan Consumption Tax: What Is 8% and What Is 10%?

Updated 2026-07-14

Reviewed 2026-07-14

Japan uses a standard 10% consumption tax and a reduced 8% rate. Packaged food is often 8%, while alcohol, dining, cosmetics and medicine are usually 10%. These are the distinctions shoppers need.

8%: food and non-alcoholic drinks

Food and drinks sold to take away, excluding alcohol, generally use the 8% reduced rate. Typical examples include snacks, instant noodles, bottled water, tea and coffee.

Qualifying subscription newspapers also use 8%, although this rarely matters to visitors.

10%: alcohol, dining, medicine, cosmetics and goods

Alcohol, restaurant dining and eating on the premises use the 10% standard rate. Medicine, quasi-drugs, cosmetics, clothing and electronics are also generally 10%.

A drugstore basket can easily mix 8% snacks with 10% cold medicine and skincare, so check each item's tax line.

Convenience-store food can depend on where you eat

The same prepared food may be 8% when taken away and 10% when supplied for on-premises dining. That is why staff may ask whether you will eat in the store.

Look for 軽減税率, 8%, 標準税率 or 10% on the tag and for totals separated by rate on the receipt.

Use the receipt to check a mixed basket

Receipts often group taxable sales by rate. If you bought snacks and skincare together, those subtotals are a quicker way to check the classification than trying to infer one rate from the grand total.

For before-tax conversion and the ¥5,000 tax-free threshold, use the separate calculator guide. This article is about deciding which rate belongs to which purchase.

Scan the price tag instead of doing mental math

Japanese tags often show 税込 and 税抜 together while a basket mixes tax rates. Ikura Cart scans the tag to show the likely category, rate, tax-included and pre-tax amounts, then keeps a running cart total.

Results are estimates. Use the store's tag, receipt and staff guidance as the final source for the applied rate and tax-free eligibility.