Tax-free shopping in Japan
Who qualifies, what counts, and how the new refund system works from 1 November 2026.
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Japan charges consumption tax on almost everything you buy: 10% on general goods, and around 8% on food and drink other than alcohol and restaurant meals. Short-term visitors can avoid paying it on qualifying purchases.
The system changes substantially on 1 November 2026. Instead of the tax being deducted at the till, you will pay the full tax-inclusive price and be refunded afterwards.
Who qualifies
You must be a non-resident under Japan’s Foreign Exchange and Foreign Trade Act, and fall into one of the groups below. These requirements are not changing in November 2026.
If you are not a Japanese national
- You hold a “Temporary Visitor”, “Diplomat” or “Official” status of residence
- Or you are staying under a landing permission: port of call, cruise-ship tourist, transit, crew member, emergency, or distress
- Or you are a member of the United States armed forces or equivalent
If you are a Japanese national
- You have had your address or residence outside Japan continuously for two years or more. Alongside your passport you need a certificate of residence abroad or a copy of your family register attachment (from 1 November 2026, a My Number card can be used instead).
A common misunderstanding
The test is not how long you have been in Japan — it is which status of residence you hold. If you are here on a work or student visa, you do not qualify, even shortly after arriving.
You need your physical passport with the landing permission seal. Photos and photocopies are not accepted, and the passport holder must be the one buying.
Where to shop
Look for the Japan. Tax-free Shop symbol — a red and white mark near the entrance or the register. It is common at department stores, inside and around major stations, at the large drugstore and electronics chains, and at plenty of smaller shops in the main shopping districts of any large city.
Larger stores often handle the paperwork at a dedicated tax-free counter rather than at each register. Pay at the register first, then bring your receipt and passport to the counter.
From 1 November 2026: the refund system
How it works
- Show your passport at the shop
- Pay the full tax-inclusive price — nothing is deducted at this point
- The shop sends your purchase record to the National Tax Agency’s system
- Leave Japan within 90 days of the purchase date, show your passport at customs at the airport or port, and have the goods confirmed as leaving
- The shop receives the customs confirmation and refunds the consumption tax
The refund comes from the shop, not from a counter at the airport. When and how you receive it is up to each shop, so ask when you buy.
What changes
| Until 31 Oct 2026 | From 1 Nov 2026 | |
|---|---|---|
| Payment | You pay the tax-free price | You pay the full price and are refunded later |
| General goods vs consumables | Two categories | Abolished |
| Minimum spend | ¥5,000 in each category | ¥5,000 combined (judged on the pre-tax amount) |
| Maximum on consumables | ¥500,000 | Abolished |
| Sealed packaging | Required for consumables | Abolished |
| Must be “for ordinary daily use” | Required | Abolished — purpose no longer matters |
| Deadline | Consumables: export within 30 days | Leave Japan within 90 days and clear customs |
Two further changes: gold and platinum bullion, and gold and platinum coins, stop being eligible; and sending goods separately (by EMS and the like) is no longer allowed.
The purchase date is what counts
The refund system applies to goods sold on or after 1 November 2026. If you buy in October and leave in November, the rules at the time of purchase apply.
Until 31 October 2026
Purchases fall into two categories. Amounts are counted per shop, per day.
| General goods | Consumables | |
|---|---|---|
| Examples | Clothing, bags, watches, electronics, crafts | Food, drinks, cosmetics, medicines, supplements |
| Amount (before tax) | ¥5,000 or more | ¥5,000 to ¥500,000 |
| Packaging | Normal | Sealed in a designated bag |
| Use in Japan | Allowed | Not allowed — the seal must stay intact |
| Taking them out | Must be for export | You pledge to export them within 30 days of purchase |
Some shops let you combine general goods and consumables to reach ¥5,000. If they do, the whole purchase is treated as consumables and sealed.
If you break the seal before leaving, you owe the tax you avoided, and customs may collect it on departure.
At the airport
Purchase records are sent to customs electronically, so there is usually no paper form to hand in. Even so:
- keep tax-free goods where you can reach them, not in checked baggage, in case customs asks to see them;
- from November 2026, no customs confirmation means no refund — allow extra time on your departure day;
- be ready to show your passport again.
What tax-free does not cover
- Services (accommodation, meals, train and bus fares, admission tickets)
- Goods you have used up in Japan before leaving
- Anything bought on your behalf by someone else
- Goods that are exempt from consumption tax in the first place
- Gold and platinum bullion and coins (from 1 November 2026)