Consumption tax in Japan: rate, registration and filing
The 10% standard rate of Consumption tax in Japan, who must register with National Tax Agency, what a Consumption tax invoice must show, and when returns and payments are due.
Free
No sign-up
Nothing uploaded
Updated for 2026
Last reviewed September 2026
This is the general edition of this guide for Japan. It explains how the Registration number (T-number), Consumption tax and annual filing work and names National Tax Agency as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.
The rate
The standard rate in Japan is 10%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Registration becomes compulsory once taxable turnover passes the threshold National Tax Agency sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
How to register
Register with National Tax Agency using your Registration number (T-number). Once registered you receive a Consumption tax registration number or certificate, and from that date you must charge Consumption tax on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging Consumption tax on an invoice
Show the net amount, the Consumption tax rate, the Consumption tax amount and the gross total, with your registration number in the header. Prices quoted to consumers should include Consumption tax; prices quoted to businesses usually exclude it and say so. The Japan calculator adds or removes Consumption tax and shows the arithmetic.
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the Consumption tax you charged less the Consumption tax you paid on purchases. The difference is paid to National Tax Agency by the return deadline; a repayment is claimed when purchases exceed sales.
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with National Tax Agency. Charging Consumption tax while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add Consumption tax to a price?
Multiply the net price by 1.1. A ¥100 sale at 10% carries ¥10 of Consumption tax and totals ¥110.
How do I remove Consumption tax from a total?
Divide the gross by 1.1 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge Consumption tax and do not show a Consumption tax line. State on the invoice that no Consumption tax was charged. The generator prints that line when the toggle is off.
Sources
National Tax Agency — the official guidance for Japan
How this guide was made
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with National Tax Agency before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with National Tax Agency.
🇯🇵 Japan
Tools for Japan
Invoices, quotations, purchase orders, credit notes and waybills in JPY, with Consumption tax and the Registration number (T-number) on the document. Plus a Consumption tax calculator. Everything runs in your browser and nothing is uploaded.