Guide · Rules checked September 28, 2026

Japan tax-free shopping from November 2026: how the refund system works

From November 1, 2026, tax-free shopping in Japan works differently. You pay the consumption tax at the store like everyone else. Customs confirms your purchases when you leave, and then you get the tax back in whatever way the store offers.

The short version

Who can shop tax-free

• Visitors who are not residents of Japan and do not have Japanese nationality.
• Japanese citizens who are not residents and have lived outside Japan continuously for 2 years or more.
• Japanese citizens living abroad need proof of the 2 years: a residence certificate (在留証明) from a Japanese embassy or consulate, dated no earlier than 6 months before your last entry to Japan; a copy of your koseki fuhyo (戸籍の附票); or the My Number card for overseas residents. Automated passport gates may leave no entry stamp, which can make your entry date impossible to confirm, so ask for a stamp when you arrive.

What changed from the old system

• You now pay tax first. Before November 2026, eligible visitors paid the tax-free price at checkout. Now the refund comes after the customs check.
• No more "consumables" rules. The split between general goods and consumables, the ¥500,000 daily cap on consumables, and the sealed bags for consumables have been removed.
• The ¥5,000 minimum stays. It is counted before tax, per store, per day.
• High-value items are recorded in detail. For an item of ¥1,000,000 or more before tax, the store records its serial number or other identifying features.

At departure: the customs confirmation

1. Keep your passport and your tax-free goods where you can reach them. Customs checks your passport (or its data) against the purchase records the stores sent, and can ask to see the goods.
2. Get the confirmation within 90 days of the purchase date. If you stay longer than that, purchases made more than 90 days before you leave can't be confirmed.
3. Take the confirmed goods out of Japan right away. If confirmed goods are not exported, customs collects the tax on the spot.

How you actually get the money back

Japan's consumption tax law does not set one refund method. Each store chooses, and some hand the job to a refund company. Before you pay, ask the store:

• Will the refund go back to my card, to a bank account, to an app, or be paid as cash at the airport?
• How long does it take?
• Is there a handling fee?

Write the answers down. Kaeru has a field for this on every purchase, and a phrase card you can show the clerk in Japanese.

Common mistakes

• Packing tax-free goods in checked luggage before the customs confirmation.
• Using up or giving away goods before you leave, then being unable to show them.
• Splitting purchases across days so no single day reaches ¥5,000 before tax.
• Not asking the refund method, then not knowing where to look for the money.
• Mailing items home yourself. Since April 1, 2025, goods you send overseas by international parcel are not tax-free. Shipping arranged by the store may still qualify.

Also changed in 2026: the departure tax

Japan's international tourist tax rose from ¥1,000 to ¥3,000 per departure on July 1, 2026. It is normally included in your plane or ship ticket. It is not refundable and has nothing to do with tax-free shopping.

Sources

• Ministry of Finance, FY2025 tax reform explanation: consumption tax (Japanese PDF)
• National Tax Agency: refund-method materials and required notices (Japanese)
• National Tax Agency: export tax-free sales (Japanese)
• Japan National Tourism Organization: tax-free shopping
• Ministry of Foreign Affairs: certificates for tax-free shopping by Japanese citizens abroad, from Nov 1, 2026 (Japanese)

Kaeru is an independent guide and is not affiliated with the Government of Japan. Rules can change. Follow the instructions on your receipts and from customs.