Tax-free shopping refunds and departure tax in Japan

Japan has two tax arrangements relevant to visitors: consumption tax exemption (tax refunds) and the International Tourist Tax (departure tax). Both change in 2026. This page summarises rules published by the Japan Tourism Agency. As this is high-risk information, check the official website again before departure. For airport procedures in Fukuoka, see Tax-free shopping locations in Fukuoka.

Key points

Item	Details
New refund system	For purchases made from 1 November 2026, the system changes to refunds upon departure: pay the tax-inclusive price first, then receive the equivalent of the consumption tax after customs confirms the goods are being taken out of Japan
Previous system	Purchases made on or before 31 October 2026: purchase goods at tax-exempt prices in tax-free shops
Minimum spend	At least 5,000 yen in total, excluding tax, at the same shop on the same day
Customs procedure	Within 90 days of purchase, present your passport at a tax-free procedure machine at an airport or seaport
Departure tax	3,000 yen each time you leave Japan from 1 July 2026 (previously 1,000 yen)
Departure tax payment	Usually included in air or ferry ticket prices by airlines or shipping companies

1. Consumption tax exemption (tax refunds)

Differences between the old and new systems

	Old system (until 31 October 2026)	New system (from 1 November 2026)
Payment	Buy goods at tax-exempt prices	Buy goods at tax-inclusive prices
Refund	Tax exemption applied at purchase	After customs confirmation upon departure, the tax-free shop or a commissioned refund company refunds an amount equivalent to the consumption tax
Procedure	No procedure required when departing	A customs inspection procedure must be completed upon departure

Who is eligible

The Japan Tourism Agency states that tax-free shoppers must be “non-residents”:

• Foreign visitors: Present a passport and stay in Japan for less than 6 months after entry (excluding diplomats, government officials and US military personnel stationed in Japan).
• Japanese nationals residing overseas: Return to Japan temporarily for less than 6 months and provide documents proving an address or residence outside Japan for 2 consecutive years or longer.
  • Passport plus one of the following: a copy of the supplementary family register record, a resident record, or a My Number card; the My Number card must indicate that the holder has moved overseas.

Purchase rules (from 1 November 2026)

• A total of 5,000 yen or more before tax at the same shop on the same day.
• Goods must be taken out of Japan. Gold bullion, platinum bullion and goods already exempt from consumption tax are excluded.
• The quantity is limited to what the purchaser can personally carry out of Japan on departure.
• Special packaging requirements for food, drinks, cosmetics and similar products are abolished. However, if the goods are consumed in Japan, they cannot undergo customs inspection for a refund.

What to do when leaving Japan

1. Within 90 days of purchase, find a “tax-free procedure machine” (kiosk or electronic device) in the airport or seaport departure hall, before checking in luggage.
2. Bring all tax-free goods and present your passport.
3. The machine displays a result:
   • Green result: No inspection is needed; the procedure is complete.
   • Red result: Take the tax-free goods to the designated customs inspection area for confirmation.
4. The customs inspection must be completed before flight or ferry boarding procedures.

• Major airports, including Narita, Haneda, Kansai, Chubu, Fukuoka, New Chitose and Naha, have areas with dedicated Wi-Fi in the departure halls (before security), where Visit Japan Web can also be used to complete the online procedure.

Special official reminders

• Do not complete the procedure after checking in luggage: All tax-free goods must be with you during the process. Checked luggage cannot be retrieved for this purpose.
• Allow sufficient time: Giving up the inspection because of insufficient time counts as not completing it. Neither the airline nor customs will compensate for losses caused by an inability to depart as a result.
• Each receipt is assessed separately: If even one item on a single purchase record is not with you, none of the items on that receipt qualifies for a refund.
• Consumed goods: Do not attempt tax-free procedures for portions already eaten or used; declare these to customs staff.
• Ensure the goods leave Japan: Goods that have passed inspection must be taken out of Japan promptly. Otherwise, an amount equivalent to the exempted consumption tax will be collected, and penalties may apply.
• Connecting flights: If transferring from a domestic to an international flight, complete the procedure at the final airport from which you leave Japan.
• Refund method: Each tax-free shop or commissioned refund company is responsible for refunds. Ask the shop about the details when purchasing.

2. International Tourist Tax (departure tax)

Item	Official guidance
Tax amount	3,000 yen each time you leave Japan (from 1 July 2026)
Transitional arrangement	For departure using certain air tickets and similar tickets issued on or before 30 June 2026, the previous tax rate of 1,000 yen applies
Exemptions	Children under 2 years old are exempt
Payment method	Airlines or shipping companies generally add the tax to the ticket price and pay it to the government

• The official page lists three uses for the tax revenue: developing a comfortable and convenient travel environment, making information about attractions across Japan easier to obtain, and developing tourism resources using local cultural and natural assets.
• For details of the system, the official guidance directs visitors to the National Tax Agency’s website.

Frequently asked questions

Does the new system apply to items bought before 1 November?

According to official guidance, purchases on or before 31 October 2026 follow the old system; purchases on or after 1 November use the refund system.

Do you have to pay the departure tax separately?

Official guidance says airlines or shipping companies usually add it to ticket prices, so travellers generally pay it when purchasing their tickets. Check the breakdown on your own ticket.

How does this work at Fukuoka Airport?

See Tax-free shopping locations in Fukuoka.

Official links

• Japan Tourism Agency visitor information
• Frequently asked questions for visitors
• International Tourist Tax increase (English PDF)

Further reading

• Japan travel essentials
• Tax-free shopping locations in Fukuoka