Under current rules, temporary visitors to Japan are eligible for an exemption from consumption tax - generally 10%, or 8% for food and non-alcoholic beverages - at designated tax-free stores. In practice, this means showing your passport at the store and either paying the tax-free amount at the cashier or receiving a refund at the store's tax-free counter immediately after purchase.

From November 1, 2026, however, shoppers will always pay tax-inclusive prices at stores and apply for a refund when leaving Japan. The change brings with it a whole new procedure for travelers to follow, alongside some rule changes aimed at simplifying the overall system.

Until October 2026From November 2026
Have the tax deducted or refunded at the shopPay the tax-inclusive price at the shop and get a refund upon leaving Japan

Simplified eligibility rules

Before and after the rule change, purchases must total at least 5000 yen before tax at the same store on the same day to qualify for tax-free shopping. Under the current system, different rules apply to consumables (such as food, drinks, cosmetics, and medicine) and general goods, each with its own requirements. From November 2026, these distinctions will be removed, simplifying the system as follows:

Until October 2026From November 2026
Goods are classified as either general goods or consumables.The distinction between general goods and consumables is abolished.
Consumables are limited to 500,000 yen per trip (there is no limit on general goods).The upper limit on consumables is abolished.
Consumables must be specially packaged and remain sealed until departure.Special packaging is abolished (but consumables may still not be consumed before departure).
Consumables must be purchased within 30 days of departure; general goods within 6 months.All goods must be purchased within 90 days of departure.
Purchasers must confirm that the goods are not for business use.No need to declare that the goods are not for business use, but purchases are limited to what can be personally carried out of Japan.
No equivalent ruleIf you purchase multiple items at the same time, all items on the receipt must be present at departure; otherwise, the entire purchase becomes ineligible for a tax refund.

Procedures at departure

Before and after the rule change, tax-free shoppers undergo a departure procedure and possible inspection when leaving Japan. From November 2026, however, this step will become an essential part of the process, as travelers will need to complete it in order to receive their tax refund. The table below summarizes the key differences:

Until October 2026From November 2026
Travelers may be required to present their passport to customs before departure, typically before passing immigration. If tax-free purchases are packed in checked luggage, customs procedures should be completed before check-in.Travelers use a customs terminal or access the Visit Japan Web website in the departure lobby before check-in to process their applications.
Travelers may be selected for a customs inspection.Travelers receiving a red response must proceed to a customs inspection, while those receiving a green response may proceed to check-in.
After completing the departure procedure, travelers can claim their refund using the method provided by the store.

Additional note: Both under the current system and after the rule change, travelers intending to shop tax-free are advised to obtain a passport stamp when entering Japan. If using the automated immigration gates, request one immediately afterwards. Some tax-free retailers may still rely on a physical indication in your passport to verify eligibility.