Japan consumption tax calculator
Note (unconfirmed): on September 15, 2026 the Cabinet approved an outline to lower the consumption tax on food to 1% from April 1, 2027 to March 31, 2029 (newspaper subscriptions stay at 8%). It is not law yet, so this calculator does not use it. National Tax Agency special site (Japanese)
Result
With tax: ¥1,100
¥1,000 before tax + ¥100 consumption tax (10%) = ¥1,100 with tax
Fractions of a yen are rounded down.
How it is calculated
Japan’s consumption tax is 10% at the standard rate (7.8% national plus 2.2% local) and 8% at the reduced rate (6.24% plus 1.76%), in force since October 1, 2019 (National Tax Agency No.6303).
From a pre-tax amount, the tax is amount × rate ÷ 100; from a tax-included amount, it is amount × rate ÷ (100 + rate). The fraction of a yen is rounded the way you choose, and the pre-tax amount is the total minus the tax.
On a qualified invoice, the consumption tax is rounded once per tax rate per invoice, and any rounding method may be used (invoice Q&A, question 57). When a buyer works out input tax from the amount paid and records it line by line (book-based accumulation), fractions may only be rounded down or half up (questions 126 and 127).
The figures and rules on this page were checked item by item by an AI (Claude) against the sources above on 2026-10-28. No person has reviewed them.
All calculations run in your browser. Nothing you enter is sent anywhere.
FAQ
How do I work out the pre-tax price from a tax-included price?
Find the tax as price × rate ÷ (100 + rate) and subtract it. At 10% that is price × 10 ÷ 110, at 8% price × 8 ÷ 108. For example, ¥11,000 including 10% tax is ¥1,000 tax and ¥10,000 before tax.
Is consumption tax rounded down or rounded half up?
No method is fixed by law; businesses choose. On a qualified invoice, the tax is rounded once per tax rate per invoice. When a buyer works out input tax from the amount paid and records it line by line, only rounding down or half up is allowed.
What does the 8% reduced rate apply to?
Food and drink, excluding alcoholic beverages and dining in, and subscriptions to newspapers published at least twice a week. Catering is taxed at 10%. The Cabinet has approved an outline to cut the rate on food to 1% for two years from April 1, 2027, but it is not law yet, so check before relying on it.