On October 1, 2026, the liquor tax on beer-type beverages was unified into a single rate. Per 350ml can, beer got a 9.1-yen tax cut, while low-malt beer (happoshu) and new-genre beer (third-category beer) got a 7.26-yen tax hike, and all now stand at 54.25 yen. Canned chuhai and sours also got a 7-yen tax hike. If you mainly drink chuhai or highballs — the side facing a tax hike — see our guide to the chuhai and highball tax increase for a per-can cost estimate.
・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)
・Took effect on October 1, 2026. From an era of choosing by cheapness to an era of choosing by taste
What changed 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 disappeared entirely in terms of tax rate. Beer and new-genre beer once had a tax gap of 49 yen per 350ml, and that gap is now 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 changed 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.
How to shop from October onward
- If you go for low-malt beer, new-genre, or chuhai: the hike is around 8 yen per can (consumption tax included). Now that the tax gap with beer has narrowed, comparing price tags side by side may change what you pick.
- If you go for beer: the cut is a downward factor of about 10 yen. Check whether it is reflected in store prices.
- For restaurant and retail businesses: stock held at 0:00 a.m. on October 1 is subject to the taxation on stock on hand, which adjusts for the difference between the old and new rates (a refund for beer). The filing deadline is November 2, 2026[National Tax Agency (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 had announced that "Kinmugi," and Kirin that "Hon-Kirin," would become beer in line with October 2026. The "new-genre" label is gradually disappearing 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 moved in October 2026 were the unification of the three beer-type categories and the increase for chuhai etc. For the chuhai side — the exact increase and the "10% ABV cliff" behind strong-type drinks — see the chuhai and highball tax increase.
Summary
- On October 1, 2026, liquor tax rates for beer-type drinks are unified. For a 350ml can, beer gets a ¥9.1 cut and happoshu (low-malt beer) and "new genre" (third beer) get a ¥7.26 increase, bringing all three to ¥54.25.
- Canned chuhai and sour drinks see a ¥7 tax increase, from ¥28 to ¥35.
- The ¥49 tax gap between beer and "new genre" drinks disappears entirely. Chuhai remains about ¥19 lower than beer-type drinks.
- Happoshu and "new genre" drinkers should compare price tags side by side. Beer drinkers should check whether the tax cut is reflected in store prices.
- Restaurants and retailers are subject to an inventory tax adjustment on stock held as of October 1. The filing deadline is November 2, 2026.
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.
