For points earning and Mercari alike, most people need not worry about taxes. Points accumulated through everyday shopping are treated as a "discount" and are not taxed, and selling unwanted items from around the house on a flea-market app is also non-taxable. On the other hand, rewards from points-earning sites, points won in prize campaigns, resale or handmade sales, and high-value sales of precious metals can be taxable. Based on the National Tax Agency's treatment, we organize where the line for "at what point is it taxable" lies.
① Ordinary points accumulated through shopping (Rakuten, PayPay, d Points, etc.) are not taxed and require no filing (treated the same as a discount)[NTA No.1907].
② Extraordinary or incidental points, such as those won in a prize campaign, are "occasional income," and because there is an annual special deduction of ¥500,000, they are effectively non-taxable for most people.
③ "Consideration" points from points-earning sites, surveys, walk-to-earn apps, and the like are miscellaneous income. An employee files a tax return if income other than salary exceeds ¥200,000.
④ On Mercari and similar apps, selling movable property for daily life (clothing, furniture, daily necessities) is non-taxable[NTA No.3105]. However, resale, handmade goods, and precious metals/art worth more than ¥300,000 per item are taxable.
The taxation map for points
| Type of points | Tax | Examples |
|---|---|---|
| Ordinary rewards accompanying shopping | Not taxed (treated as a discount; no filing)[NTA] | Rakuten, PayPay, d Points, credit-card rewards, miles (for boarding) |
| Extraordinary grants from prizes and campaigns | Occasional income (booked as revenue when used. Effectively non-taxable within the annual special deduction of ¥500,000) | Winning a "full refund by lottery," high-value sign-up perks, etc. |
| Points as consideration for services | Miscellaneous income | Points-earning sites (task rewards), surveys, receipt and step-count apps |
| Points received in connection with a business | Business income, etc. | Using for business a large volume of points received when settling purchases, etc. |
The basic rule is that points are booked as income not "when received" but "when used" (1 point = ¥1 equivalent). Because only "(revenue − ¥500,000) × 1/2" of occasional income is taxed, it is rare for anyone to need to file at the level of a campaign win. The charge-reward points from cashless tax payment are also treated as ordinary rewards.
The taxation line for Mercari and flea-market apps
| What you sold / how you sold it | Tax |
|---|---|
| Clothes you no longer wear, furniture you don't use, daily necessities, books you've finished reading, and other movable property for daily life | Non-taxable (no filing needed no matter how much you sell)[NTA No.3105] |
| Precious metals, jewels, calligraphy/paintings, and antiques worth more than ¥300,000 per item (per set) | Capital gains (with an annual special deduction of ¥500,000. See Taxes on gold bullion) |
| Buying to sell for profit (retail arbitrage), handmade sales, and repeated markup resale of limited-edition items | Miscellaneous income (business income depending on scale) = tax on sales minus expenses such as purchase costs and shipping |
The point is: "disposing of unwanted items is non-taxable; doing business is taxable." Note that for high-value, repeated transactions, a system in which platforms provide transaction information to the tax office (the reporting system for digital platform transactions) has begun, so "no one will find out because it's a flea-market app" no longer holds.
The line at which filing becomes necessary
- Employees: File a tax return if your total taxable income (miscellaneous income, the taxable portion of occasional income, etc.) exceeds ¥200,000 a year (the precise meaning of the ¥200,000 rule). Even at ¥200,000 or less, a residence tax declaration is required.
- Full-time homemakers, students, etc.: If your income falls within the range of the basic deduction and the like (income of ¥580,000–¥950,000, for the 2025 and 2026 tax years), no income tax applies, but be careful about the effect on dependent status (for tax and social insurance) (dependents under health insurance).
- Miscellaneous income is judged by the amount after deducting expenses (purchase costs, shipping, packaging materials, fees). Keep your records.
Summary
- Ordinary points earned from shopping are treated as a discount, are not taxed and need no filing.
- Points won in lottery campaigns are occasional income. With a special deduction of ¥500,000 a year, they are effectively tax-free for most people.
- Rewards from point sites, surveys and step-counting apps are miscellaneous income. Employees must file a tax return (kakutei shinkoku) if non-salary income exceeds ¥200,000.
- Selling movable property for daily life such as clothes, furniture and household goods on flea-market apps is tax-free. Reselling, handmade goods and precious metals over ¥300,000 per item are taxable.
- Even at ¥200,000 or less, a resident tax return is required. Miscellaneous income is judged after deducting expenses such as purchase costs, shipping and fees.
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Data sources
- Treatment of company-issued points (ordinary rewards are non-taxable; extraordinary and incidental grants are occasional income, etc.): NTA No.1907 (in Japanese)
- Transfers of movable property for daily life are non-taxable; precious metals, etc. worth more than ¥300,000: NTA No.3105 Assets subject to capital gains and the method of taxation (in Japanese)
- Occasional income (¥500,000 special deduction; taxed at 1/2): NTA No.1490 Occasional income (in Japanese)
* This article provides general information and is not tax advice. For judgments on whether an activity constitutes a business and for individual treatment, please confirm with a tax office or a tax accountant.