Tax-free shopping in Japan: how it works

As of July 2026. Japan is changing its tax-free system on 1 November 2026 — both the current and new rules are covered below.

Japan lets eligible foreign visitors buy many goods free of consumption tax (the standard 10%, or the reduced 8% on most food and drink) — the amount refunded equals the tax actually charged. The rules are specific about who qualifies, how much you must spend, and what you can do with the goods — and the whole process is changing at the end of 2026. Here’s what official sources say.

Who qualifies

Tax-free shopping is for non-residents whose status of residence is “Temporary Visitor” (also “Diplomat” or “Official”). You must show your passport at the shop.

“it is now limited to non-residents whose status of residence is ‘Temporary Visitor’, ‘Diplomat’, or ‘Official.’ … When purchasing tax-free goods, please show your passport at the tax-free shops.” (Japan Customs)

The current system (until 31 October 2026)

You buy at the tax-excluded price at the register in a shop displaying the “Japan. Tax-free Shop” symbol. Two categories, each with a 5,000-yen minimum per shop per day:

• General goods (clothes, bags, electronics, etc.): 5,000 yen or more.
• Consumables (food, drinks, cosmetics, medicines, etc.): 5,000 to 500,000 yen, sealed in designated packaging that you must not open in Japan.

“for consumable items, between JPY5,000 and JPY500,000 per a non-resident at a single tax-free shop; for general goods … JPY5,000 and more.” (Japan Customs)

The goods must leave Japan with you. On departure you present your passport to Customs, which may check that you still have the untouched goods.

“if you do not export them (e.g. you have transferred or consumed them in Japan) by the time of your departure, you have to pay the consumption tax on your purchased tax-free goods.” (Japan Customs)

The new “refund” system (from 1 November 2026)

From 1 November 2026, Japan moves to a refund method. You pay the full tax-included price in the shop, and the consumption-tax amount is refunded after you get customs export confirmation on departure. You must carry the goods out and clear customs within 90 days of the purchase date (buy on 1 Nov → confirm by 30 Jan). The law doesn’t set how fast the payout itself is made.

“Tax-Free Shopping System will be shifted to the Refund Method (new tax-free shopping system) from November 1, 2026 … Tax-free shops will sell tax-free goods … at a price that includes consumption tax.” (National Tax Agency)

The new system also removes the general/consumables distinction, the 500,000-yen consumables cap, and the special-packaging requirement. A single 5,000-yen (tax-excluded) minimum remains. Refunds may be made by bank transfer, credit card, app, or cash at the departure port — but these are examples only: each shop or refund operator decides which methods it offers, so don’t assume cash at the airport. The exact per-airport process is still being finalised, so check again close to your trip.

Quick tips

• Carry your passport when shopping — purchases are linked to it electronically.
• Don’t open sealed consumables until you’ve left Japan (current system).
• Keep tax-free goods accessible in your bags for possible Customs check on departure.
• Bullion and coins (gold/platinum) and already tax-exempt items don’t qualify.

FAQ

This is general information, current as of July 2026, and not tax advice. Rules and the 2026 transition details can change — confirm on the official pages below before you rely on them.