data tool
Consumption tax calculator for Japan
Japan's consumption tax is 10% on most sales and 8% on food and drink other than alcohol and eating out, and on subscription newspapers. To add it multiply by 1.1 or 1.08; to take it out multiply by 10/110 or 8/108. This calculator totals the lines at each rate and rounds the tax once per rate, in whole yen.
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How it works
- 1
Pick the direction
Choose whether the amounts exclude tax, so it is added, or include tax, so it is taken out.
- 2
Choose the rounding
Pick how the fraction of a yen is handled: down, to the nearest or up. Keep the same method on every invoice.
- 3
Enter the lines
Type each amount in whole yen and set it to 10% or 8% reduced. Add lines up to 20.
- 4
Read the rate table
The table shows each rate's amount, tax and total, then the invoice total, ready to copy.
What takes the 8% reduced rate
Since 1 October 2019 two groups of items take 8% while everything else takes 10%: food and drink, excluding alcoholic drinks and dining out, and newspapers issued at least twice a week and sold by subscription. Takeaway food is reduced rated, while the same meal eaten in the restaurant is standard rated, which is why a café till asks whether you are eating in. Both rates combine a national and a local part: 7.8% plus 2.2% for the standard rate and 6.24% plus 1.76% for the reduced rate, according to the National Tax Agency.
One rounding per rate on each invoice
A qualified invoice lists the total for each rate and the consumption tax for each rate as one yen figure, as in the National Tax Agency's own example of beef at 8% and chopsticks at 10% on the same invoice. Because yen has no subunit, the tax on each rate's total has a fraction that must be dropped. The fraction is rounded once per rate on each invoice rather than on every line, and a business may round down, up or to the nearest yen. The calculator groups the lines the same way and applies the method you choose.
The qualified invoice system
Since 1 October 2023, a buyer can generally claim input tax credit only with a qualified invoice issued by a registered issuer. The invoice carries the issuer's name and registration number, a T followed by 13 digits; the transaction date; the details, marking reduced rate items; the total by rate; the tax by rate or the rate applied; and the buyer's name. Retailers, restaurants and taxis can issue a simplified qualified invoice that leaves out the buyer's name. The numbers in the calculator's table are the ones those invoices need.
Taking tax out of a tax inclusive price
Prices shown to consumers in Japan are generally tax inclusive. To find the tax in a 10% price, multiply by 10 and divide by 110; in an 8% price multiply by 8 and divide by 108. A ¥1,100 item holds ¥100 of tax; a ¥1,999 reduced rate item holds ¥148.07, which rounds down to ¥148 or up to ¥149 depending on the method. On a mixed receipt, add the tax inclusive amounts at each rate first and take the tax out of each total.
Putting the split on a quote
A quote to a Japanese business usually shows each rate's subtotal and tax, mirroring the invoice it will receive. The proposals module sets a tax rate per line and labels the tax line Tax when the currency is not AUD, NZD, GBP or EUR, so set 10% or 8% on each line of a yen quote and check that the rounded tax matches this calculator's per rate figures.
Limits
- Rates checked on 21 October 2026 against the National Tax Agency. This is arithmetic, not tax advice.
- The tax on each rate is rounded once, by the method you choose, because yen has no smaller unit.
- No simplified tax system, no special 20% arrangement for former exempt businesses and no tax free shopping for visitors.
- Whether an item takes the reduced rate is your call; the tool applies the choice on each line.
What it does not do
- It does not check a qualified invoice registration number.
- It does not file a consumption tax return.
- It does not store the amounts.
Questions people ask
How do I calculate consumption tax in Japan?
Multiply a tax exclusive price by 0.1 for standard rated items or by 0.08 for reduced rated ones. For a tax inclusive price, multiply by 10/110 or 8/108. Round the fraction of a yen once on each rate's total, using the same method every time.
Is takeaway food 8 or 10 per cent?
Takeaway and delivered food is reduced rated at 8%, because it is food and drink rather than dining out. The same food eaten on the premises, with tables and seating provided by the seller, is dining out and takes 10%. Alcoholic drinks are 10% either way.
Can I round consumption tax up?
Yes. On a qualified invoice the fraction of a yen on each rate's tax can be rounded down, rounded up or rounded to the nearest yen, as the business decides. What is not allowed is rounding each line separately and adding the results; the rounding happens once per rate on each invoice.
What is a qualified invoice registration number?
It is the number a business receives when it registers as an issuer of qualified invoices with the tax office: a T followed by 13 digits, published on the National Tax Agency's announcement site. Buyers generally need invoices that carry it to claim input tax credit.
Do small businesses charge consumption tax?
A business whose taxable sales in the base period were 10 million yen or less is generally exempt, unless it chooses to be a taxable person, which it must do to register as a qualified invoice issuer. Many small suppliers registered from 2023 so their business customers could keep claiming credits.
Why are the totals in whole yen?
Because yen has no smaller coin in use and invoices are stated in whole yen. The amount you type must be whole yen, and the tax is rounded to whole yen on each rate. That is also why the rounding method changes the tax by a yen at most per rate.
Put the split on a quote
Take what you made here into proposals.
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Background reading: the question page on this.
Written and checked by the OneCraft team. Last checked .