Tax-free shopping in Japan (2026)

Last reviewed: 31 October 2026

In short: Japan exempts consumption tax on goods bought by non-resident visitors and exported. Until 31 October 2026 the exemption is given at the shop; from 1 November 2026 it is confirmed by customs at departure. The minimum is JPY 5,000 per store per day.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitorsYes [1]
Who qualifiesVAT refund for visitorsNon-residents (as defined in the Foreign Exchange and Foreign Trade Act) who are in Japan with a landing permission, a diplomatic or official status, or a short-stay status, and others set by Cabinet Order. [1]
Minimum purchaseVAT refund for visitors5,000.00 JPY per purchase [2]
Time limit to take goods outVAT refund for visitors⚠ Not yet verified
Refund procedureVAT refund for visitorsUntil 31 October 2026 the shop sells the goods without consumption tax at purchase, and the goods must be exported by the day the buyer leaves Japan, or the tax is collected. From 1 November 2026 the buyer pays the tax at purchase; the shop sends the purchase records to the National Tax Agency, and customs confirms the export when the buyer leaves, within 90 days of purchase. The exemption then applies to that purchase. [3]

Notes

  • The tax-free system changes on 1 November 2026, from exemption at the point of sale to export confirmation by customs; the amended text was read on the e-Gov Laws site.
  • The same amount applies per store per day under the current Cabinet Order and the revision in force from 1 November 2026. Several stores sharing one tax-free counter may be added together.
  • The limit is 90 days from purchase from 1 November 2026, and the day of leaving Japan until 31 October 2026; the field counts months, so no value is given.

Sources

  1. e-Gov Law Search, Digital Agency (text read via the e-Gov Laws API): 消費税法（昭和六十三年法律第百八号）第八条（現行） (consulted 31 October 2026) · all sources
  2. e-Gov Law Search, Digital Agency (text read via the e-Gov Laws API): 消費税法施行令（昭和六十三年政令第三百六十号）第十八条 (consulted 31 October 2026) · all sources
  3. e-Gov Law Search, Digital Agency (text read via the e-Gov Laws API): 消費税法（昭和六十三年法律第百八号）第八条（令和八年十一月一日施行の改正後） (consulted 31 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.