On October 1, 2026, the liquor tax on beer-type beverages will be unified into a single rate. This is the final stage of the phased review decided in the 2018 tax reform: per 350ml can, beer gets a 9.1-yen tax cut, while low-malt beer (happoshu) and new-genre beer (third-category beer) get a 7.26-yen tax hike, all leveling out at 54.25 yen. In addition, canned chuhai and sours also get a 7-yen tax hike. This article organizes what changes and by how much, the impact on household budgets, and what is worth doing before the end of September.
・Beer: 63.35 yen → 54.25 yen (▲9.1-yen tax cut)
・Low-malt beer (happoshu) / new-genre: 46.99 yen → 54.25 yen (＋7.26-yen tax hike)
・Canned chuhai / sours: 28 yen → 35 yen (＋7-yen tax hike)
・Effective on October 1, 2026. From an era of choosing by cheapness to an era of choosing by taste
What changes and how? The final stage of a three-step review
The liquor tax on beer-type beverages has been reviewed in three steps: October 2020, October 2023, and October 2026[Ministry of Finance: Materials on liquor tax (in Japanese)]. Here is how the liquor tax amount per 350ml can has changed.
| Type | Through Sep 2020 | From Oct 2020 | From Oct 2023 | From Oct 2026 |
|---|---|---|---|---|
| Beer | 77 yen | 70 yen | 63.35 yen | 54.25 yen |
| Low-malt beer (happoshu) | 46.99 yen | 46.99 yen | 46.99 yen | 54.25 yen |
| New-genre beer (third-category beer) | 28 yen | 37.8 yen | 46.99 yen | 54.25 yen |
| Canned chuhai / sours | 28 yen | 28 yen | 28 yen | 35 yen |
As of October 2026, the distinction between beer, low-malt beer, and new-genre beer disappears entirely in terms of tax rate. Beer and new-genre beer once had a tax gap of as much as 49 yen per 350ml, and that gap becomes zero. Chuhai, even after the hike, stays at 35 yen — about 19 yen lower than the beer group.
* The tax rates are the per-kiloliter revisions — 155,000 yen for the beer group and 100,000 yen for chuhai etc. (other sparkling liquors) — converted to a 350ml basis. The actual size of retail price increases or decreases will vary with consumption tax (10% also applies on top of the liquor tax) and each company's pricing strategy.
[Calculator] How much will your evening drink cost change per year?
Choose the type of drink you usually have and how many, and the tool estimates how much your annual burden will change with the October reform (change in liquor tax × 10% consumption tax included).
* This estimates only the change in liquor tax. It does not include price increases due to raw material costs or each company's campaigns.
What is worth doing before the end of September
- If you go for low-malt beer, new-genre, or chuhai: the hike is around 8 yen per can (consumption tax included). Buying in bulk by the end of September lets you save the difference. But bear in mind that the best-before date for beer-type drinks is roughly nine months from production, so keep it to an amount you can finish.
- If you go for beer: it becomes about 10 yen cheaper from October onward. There is no need to stockpile; the smart approach is instead to compare the last-minute September sales against the actual retail prices from October onward.
- For restaurant and retail businesses: because the tax amount differs between stock bought by September 30 and purchases from October 1, prepare for stocktaking and switching your price displays. If you hold liquor above a certain quantity, check the National Tax Agency's guidance on the taxation on stock on hand (refund tax)[National Tax Agency: Liquor tax (in Japanese)].
Why unify the rates? The end of the "tax-saving beer" cat-and-mouse game
Both low-malt beer and new-genre beer are, at root, uniquely Japanese categories developed by makers to avoid beer's high liquor tax. Lower the malt ratio and you get low-malt beer; blend in non-malt ingredients or another type of alcohol and you get new-genre — product development kept tailoring itself to the lower-taxed category, and each time the government revised the rates, in a "cat-and-mouse" game that has gone on for nearly 30 years.
The 2018 tax reform determined that, because this tax-rate gap between similar types of liquor was distorting product development and sales, the rates would be leveled on a revenue-neutral basis (without increasing overall national tax revenue)[Ministry of Finance: Overview of the liquor tax reform (in Japanese)]. The aim is to return to a market that competes on taste and quality rather than on the effort to make things cheaply.
Once the tax rates become the same, there is no longer any reason to deliberately lower the malt ratio or blend in spirits. In fact, the major companies have announced moves to relaunch their flagship new-genre products as beer: Suntory's "Kinmugi" and Kirin's "Hon-Kirin" are slated to become beer toward October 2026. It seems the "new-genre" label will gradually disappear from store shelves.
What about other types of alcohol?
The tax rates for sake and wine were unified a step earlier, at 100,000 yen/kl in October 2023 (sake was cut and wine was raised). Distilled spirits such as whisky and shochu are outside the scope of this reform. The two things that move in October 2026 are the unification of the three beer-type categories and the increase for chuhai etc.
FAQ
How much cheaper will beer become from October 2026?
The liquor tax falls by 9.1 yen per 350ml can (63.35 yen → 54.25 yen). Including consumption tax, that is a downward factor of about 10 yen. For a 500ml can it is a downward factor of 13 yen in liquor tax, or about 14 yen including tax. The actual retail price depends on each company's price revisions.
How much will low-malt beer and third-category beer go up?
The liquor tax rises by 7.26 yen per 350ml can (46.99 yen → 54.25 yen). Including consumption tax, that is an upward factor of about 8 yen. Canned chuhai and sours also rise by 7 yen (about 7.7 yen including tax).
Should I stockpile?
If you go for low-malt beer, new-genre, or chuhai, buying in bulk by the end of September has a saving effect, but since it is around 8 yen per can, the premise is an amount you can finish within the best-before date (roughly nine months from production for beer-type drinks). Beer drinkers do not need to stockpile, since it becomes cheaper from October onward.
Why is only beer getting a tax cut?
Because it is not a tax hike but a "unification of the tax rate." Since the tax gap between beer, low-malt beer, and new-genre beer has been distorting product development, the high beer rate is lowered and the low low-malt/new-genre rates are raised, so all level out at the same 54.25 yen (350ml). It is designed so that national tax revenue is neutral.
Will chuhai also get the same tax rate as beer?
No. Chuhai and the like are raised from 28 yen to 35 yen (350ml), staying about 19 yen lower than the beer group after unification (54.25 yen). Even after this reform, chuhai keeps its advantage in terms of tax rate.
Sources: Ministry of Finance: Materials on liquor tax (in Japanese) / Ministry of Finance: Overview of the liquor tax reform under the FY2017 tax revision (in Japanese) / National Tax Agency: Liquor tax information (in Japanese). Tax rates include approximate values converted to a 350ml basis. For revisions of retail prices, please check the announcements of each maker and retailer.