Japan Consumption Tax Calculator 2022
Calculate 10% Standard and 8% Reduced rates with business taxation methods
⚙️ Business Settings
💰 Transaction Settings
📥 Input Tax (Purchases)
Tax paid on business purchases (for General Taxation method)
🧾 Tax Summary
Enter transaction details to calculate
Detailed Tax Calculation
Understanding Japan Consumption Tax (2022)
📋 Tax Rates (2022)
Standard Rate (10%):
• National: 7.8%
• Local: 2.2%
Applies to most goods & services
Reduced Rate (8%):
• National: 6.24%
• Local: 1.76%
Food (excluding alcohol) & newspapers
💼 Taxation Methods
General Taxation:
Output Tax - Actual Input Tax
Simplified Taxation:
Uses deemed purchase rates:
• Wholesale: 90%
• Retail: 80%
• Manufacturing: 70%
• Services: 50%
• Other: 60%
🚫 Exempt Transactions
- Land sales & lease
- Residential rent
- Medical services
- Education fees
- Welfare services
- Financial transactions
- Insurance premiums
📊 Small Business
If previous year taxable sales ≤ ¥10,000,000, businesses may be exempt from consumption tax obligation. This threshold determines tax filing requirements.
Disclaimer: This calculator provides estimates based on standard 2022 Japan Consumption Tax Law. Rates and exemptions are standardized nationwide. Actual tax liability may vary due to specific business accounting methods, transaction types, and exemptions. Tax is typically reported quarterly or annually. This tool does not file tax returns. For estimation and educational use only. Consult a certified tax accountant for filing and compliance.