Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Japan’s Value-Added Tax (VAT), also known as the Japanese Consumption Tax (JCT), applies to most goods and services. The tax structure includes standard and reduced rates.
VAT rates in Japan
| Rate | Type | Examples of Goods & Services |
|---|---|---|
| 10% | Standard | Most taxable goods and services |
| 8% | Reduced | Food and beverages (excluding restaurant meals and alcohol), newspapers |
| 0% | Zero-rated | Exports |
For more details on VAT regulations, visit the National Tax Agency website.
Last changed 2026-01-26