Tax-free shopping in Japan

There are some great deals for those shopping for a range of goods including clothing, electronics, cosmetics and food.  Even better tourists can benefit from deduction of the ten percent ‘consumption tax’, or eight percent for items such as food, either at the point of sale or later.  For general items you must spend at least ¥5000 (excluding tax), and for consumable items such as food, drinks, cosmetics and medicines purchases must be between ¥5000 and ¥500,000 (excluding tax).  For both types of items purchased must be made on a single day in a store.  The merchant will confirm eligibility for ‘short term visitors’ using the QR code on the sticker issued by immigration on entry to the country.

There are three ways to avoid or receive a refund of the consumption tax:

1. The tax will be deducted by the cashier.  In most cases you follow signs for the tax-free cashier.

   
   

2. The tax is paid at the time of purchase, and a document listing the day's purchases is issued. The tax is then refunded at a designated point in the store. This is common in department stores where multiple small purchases may occur. Planning is crucial when making smaller purchases to ensure the refund threshold is met.

   
   

3. In some cases, a third-party refund company like Global Blue will handle the refund later, which may involve a service charge that reduces the refund amount.

Any tax-free purchases must be taken out of the country at the end of your stay and may be inspected by Customs officials on exit.  Therefore, items should be packed in carry-on luggage or be easily accessible, otherwise it may be necessary to pay the consumption tax for items that cannot be produced.

From 1 November 2026 visitors will be required to pay tax to retailers and will receive a refund after completing the necessary procedures prior to departure.

The Japan National Tourism Organisation website is a valuable source of information about tax-free shopping and other valuable information to plan your Japan visit.