Japan Consumption Tax Rate 2026
Japan (日本 (Nihon)) levies Consumption Tax as 消費税 (Shōhizei). The standard rate is 10%, applied to most goods and services. Reduced rates of 8% apply to food and non-alcoholic beverages (excluding restaurant and delivery services).
Japan has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The Japanese VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
Rate update
Japan's consumption tax is 10% (standard) and 8% (reduced for food/beverages). The tax was 8% until October 2019. Japan introduced a qualified invoice system (インボイス制度) in October 2023.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 10% | Most goods and services |
| Reduced | 8% | Food and non-alcoholic beverages (excluding restaurant and delivery services) |
| Zero-rated | 0% | Exports and export-like transactions |
Registration and filing
| Registration threshold | JPY 10,000,000Based on taxable sales in the base period two years prior (~USD 65,000) |
| Tax authority | National Tax Agency (NTA / 国税庁) |
| Filing frequency | Annual return with interim payments; frequency rises with liability size |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/JP endpoint to get Japan data programmatically. Responses are cached for 24 hours.
curl https://www.taxid.dev/api/v1/rates/JP
# No authentication required for rate lookups
# Response:
# { "country_code": "JP", "tax_type": "consumption_tax",
# "standard_rate": 10, "reduced_rates": [8],
# "currency": "JPY", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B sales to Japan, validate the customer's インボイス登録番号 first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the Japan Consumption Tax rate where registration rules require it.
// 1. Validate the customer's Japan tax ID
const check = await fetch(
'https://www.taxid.dev/api/v1/validate/JP/CUSTOMER_TAX_ID',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Japan Consumption Tax rates (no auth required)
const rates = await fetch('https://www.taxid.dev/api/v1/rates/JP').then(r => r.json());
// → { standard_rate: 10, reduced_rates: [8] }
// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);About Japan Consumption Tax
Japan's consumption tax (shōhizei) reached 10% in 2019 after two politically bruising increases, with food and non-alcoholic drinks held at 8% — but only for takeaway; the same bento eaten in the shop is taxed at 10%. The 2023 Qualified Invoice System was a structural shift: input credits now require a T-prefixed registration number, pulling millions of small businesses into registration. Liability is assessed on a base period two years back, a mechanism unique to Japan.
Consumption Tax in Japan is administered by the National Tax Agency (NTA / 国税庁). Before applying any zero-rate or exemption to a Japan business customer, validate their registration first.
Sources: PwC Worldwide Tax Summaries · NTA — Consumption tax (accessed Jun 2026)
Rate history
- 2014Consumption tax raised from 5% to 8%
- 2019Raised to 10% with an 8% reduced rate for food
- 2023Qualified Invoice System introduced, requiring T-prefixed registration numbers
Frequently asked questions
What is the consumption tax rate in Japan in 2026?
10% standard and 8% for food and beverages consumed off-premises (restaurant dining is 10%).
What is Japan's Qualified Invoice System?
Since October 2023, buyers can claim input tax credits only from sellers registered with a T-number under the invoice system — Japan's equivalent of VAT registration.
Related concepts and guides: