A consumption tax of 10% is applied to all eBooks sold to customers living in Japan. When KDP authors set list prices for Amazon.co.jp, or when customers living in Japan purchase an eBook on Amazon.com, those prices include the consumption tax. This is similar to how list prices in European Union marketplaces include VAT.

Minimum and maximum list prices

Minimum and maximum list prices for the 35% and 70% royalty plans include tax.

Royalty plan	Minimum list price	Maximum list price
35%, files under 3 megabytes	Minimum: ¥99 (tax-inclusive) (Royalties calculated on ¥90, after tax)	Maximum: ¥20,000 (Tax-inclusive) (Royalties calculated on ¥18,000, after tax)
35%, files over 3 megabytes	Minimum: ¥99 (tax-inclusive) (Royalties calculated on ¥90, after tax)	Maximum: ¥20,000 (Tax-inclusive) (Royalties calculated on ¥18,000, after tax)
70%	Minimum: ¥250 (Tax-inclusive) (Royalties calculated on ¥225, after tax)	Maximum: ¥1,250 (Tax-inclusive) (Royalties calculated on ¥1,125, after tax)

How JP prices affect your royalties

We will calculate your royalty on the list price after JP Consumption tax is deducted. You may always change your list price, or your suggested royalty plan, at any time, and your sales and royalties appear in your sales reports.

Note: All orders, including pre-orders, fulfilled to Japanese customers on or after October 1, 2015 will be subject to the Consumption Tax.