8% vs 10% consumption tax in Japan in 2026: which applies to your purchase

⚡ 30-Second Answer: Japan consumption tax = 10% (standard) / 8% (reduced rate for food takeout etc). Prices show "tax-inclusive" or "tax-exclusive" — check the receipt. Tourists get tax-free on ¥5,001+ purchases (passport, 1.55% service fee deducted = net 8.45% refund). Dine-in 10% vs takeout 8% distinction (konbini, fast food etc).

Quick Reference	Value
Standard rate	10%
Reduced rate	8% (food takeout etc)
Tax-free threshold	¥5,001+
Net refund	8.45% (after fee)
Dine-in vs takeout	10% vs 8%
Last verified	June 2026

Japan has a two-tier consumption tax system since 2019: 10% applies to general goods (clothing, electronics, services), and 8% applies to food, drinks, and certain newspapers when intended for off-premises consumption. Tax-free shopping for foreign tourists applies the same way to both rates: 8% off consumables or 10% off general goods.

TL;DR

• 10% tax: general goods, services, hotel rates, restaurants (dine-in).
• 8% tax: food/drink for takeaway, newspapers (subscription).
• Tax-free for tourists: 8–10% off purchases over ¥5,000 at certified retailers.
• Restaurant dine-in vs takeaway: 10% vs 8% — yes, this matters.

What's the 10% rate applied to?

• Most physical goods (electronics, clothing, accessories, books, toys)
• Hotel accommodations
• Restaurants (dine-in)
• Beauty services
• Most professional services

What's the 8% rate applied to?

• Food and drinks for takeaway (not dine-in)
• Newspapers with delivery contracts (over twice-weekly)
• Some food delivery (varies by service)

What's the dine-in vs takeaway distinction?

Same restaurant, different rates:

• Eat at the table (dine-in): 10% tax
• Take it to go (takeaway): 8% tax

For konbini purchases of bento or onigiri:

• Eat in the konbini eating area (rare): 10%
• Take to your hotel/elsewhere: 8%

For Starbucks:

• Coffee for here (dine-in): 10%
• Coffee to go (takeaway): 8%

The price you see often shows the 8% takeaway price; ask if unsure.

How does this interact with tax-free shopping?

For foreign tourists with ¥5,000+ purchases at certified retailers:

The discount is 8% or 10% depending on category. → article #88.

What this means for your trip

• ✅ At restaurants, dine-in adds 10% tax; takeaway is 8%.
• ✅ At konbini, takeaway = 8%; eating in = 10% (rare).
• ✅ Tax-free saves 8–10% depending on what you bought.
• ✅ Hotel rates include 10% tax; the displayed rate is pre-tax.
• ⚠️ Don't be confused by dine-in vs takeaway price differences at the same restaurant.

See also

• Tax-free shopping walkthrough

Last verified 2026-05-07.