Japan Tax-Free Minimum Purchase: the ¥5,000 Rule
To qualify, you need ¥5,000 or more before tax, at one shop, on one day (JTA).
| Tax rate | Minimum tag price (tax-inclusive) |
|---|---|
| 10% (general goods) | ¥5,500 |
| 8% (food and drinks) | ¥5,400 |
- Since Nov 2026, general goods and consumables are counted together; the ¥500,000 cap on consumables is gone (JTA).
- Two shops on the same day do not add up. The same shop on two days does not add up either.
- You pay the full price first; the tax comes back after the customs check at departure.
→ Check your receipts with the free calculator
Planning a Japan trip after Nov 1, 2026?
- Tax-Free Refund Field Guide ($7) — a step-by-step English guide to the new refund process, from shop to airport.
- Japan Trip Planner Pack ($9) — planning templates for a first Japan trip.
- Tax-Free Receipt Tracker 2026 (from $5) — spreadsheet that flags the ¥5,000 minimum, 90-day deadline and estimated refund per shop/day.
Paid products by GuroWorks, the publisher of this free site (advertisement for our own products). 14-day refund on Gumroad for the guide. The calculator stays free.
Official sources
Rules checked October 30, 2026 (JST). Rules can change; always confirm with the official pages and your shop.
- Japan Customs — Tax Exemption (Refund) Program for Foreign Visitors: customs.go.jp
- Japan Tourism Agency (観光庁) — From November 2026 leaflet (with National Tax Agency / Customs): PDF; Changes to Tax-Free Goods: PDF; リファンド方式 (shops): mlit.go.jp
- JNTO — Japan's New Tax-Free Shopping System: japan.travel
- National Tax Agency (国税庁) — consumption tax rates 10% / reduced 8%: nta.go.jp