Japan Liquor Tax

Estimate liquor tax from category, ABV, and volume. The custom per-liter rate is overridden by degree-based rates for shochu, spirits, and liqueur.

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Calculation basis and official references

Reviewed on:

Formula basis

Converted liters = volume × the unit factor and tax = floor(liters × rate per liter). Even when customRatePerLiter is entered, 25% shochu, 37% spirits, and 25% liqueur are overridden to JPY 250, JPY 370, and JPY 250 per liter respectively, with degree adjustments at other strengths.

Calculation method

This calculator converts the selected beverage volume to liters and applies the built-in Japan liquor-tax rate or a user-entered per-liter rate. For shochu, spirits, and liqueur, however, the degree-based built-in rate overrides the custom input.

Exclusions and checks required

  • The built-in current rates only cover the period through September 30, 2026; the October 2026 rate changes are not implemented.
  • Malt ratio, ingredients, effervescence, and statutory product classification are not inferred. A custom rate cannot change the built-in result for shochu, spirits, or liqueur.

Example input:：One 350 ml beer at 5% alcohol

type
Beer
alcoholPercent
5
volume
350
volumeUnit
ml
customRatePerLiter
0

This assumes the product is legally classified as beer and the built-in rate remains applicable through September 30, 2026.

Official references

FAQ

Who is this calculator for? Japan Liquor Tax

Estimate liquor tax from category, ABV, and volume. The custom per-liter rate is overridden by degree-based rates for shochu, spirits, and liqueur.

What values should I enter?

Applies to: Japan Product and Fuel Taxes

How should I interpret this estimate?

This calculator converts the selected beverage volume to liters and applies the built-in Japan liquor-tax rate or a user-entered per-liter rate. For shochu, spirits, and liqueur, however, the degree-based built-in rate overrides the custom input.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Converted liters = volume × the unit factor and tax = floor(liters × rate per liter). Even when customRatePerLiter is entered, 25% shochu, 37% spirits, and 25% liqueur are overridden to JPY 250, JPY 370, and JPY 250 per liter respectively, with degree adjustments at other strengths.

Official references