You can pay taxes "cashless" using your smartphone or a card, too. There are many misunderstandings about point rewards, but the correct answer is: "at the stage where you scan the payment slip and 'pay,' almost no smartphone payment service awards points." It used to be standard to "earn on the top-up (charge)," but that has been degraded repeatedly (Rakuten Pay abolished point awards for top-ups from Rakuten Card in June 2024), and now the routes that are actually worthwhile are limited. The biggest advantage of smartphone payments is that "the fee is free." This article accurately compares the payment methods for national and local taxes, along with fees, effective rewards, and limits, with sources (all figures are as of July 2026).
(1) Credit card payment incurs a fee (national tax: ¥99 including tax per ¥10,000 = about 0.99%[National Tax Agency (in Japanese)] / local tax: about 0.4–0.8%[Local Tax Payment Site (in Japanese)]), and with typical rewards (0.5–1%) you tend to come out behind. With a high-reward card that also earns on taxes as usual (roughly over 1%), you can sometimes come out ahead.
(2) The points on smartphone payments at the "payment" stage are almost 0% with every service (Rakuten Pay invoice payment is also excluded[Rakuten Pay (in Japanese)] / PayPay is also excluded[PayPay (in Japanese)] / au PAY abolished it in April 2023[au PAY (in Japanese)]).
(3) The cases where an effective reward can currently be expected are limited, such as nanaco (0.5% on top-up from Seven Card Plus)[Seven Card (in Japanese)] and the au PAY Gold Card auto-charge benefit (up to 5%, capped at 1,000 pt/month)[KDDI-FS (in Japanese)]. Rakuten Pay is currently almost 0%[Rakuten official notice (in Japanese)].
(4) If you value certainty and zero hassle over rewards, use transfer tax payment (furikae), Direct Payment (direct debit), or internet banking (fee 0). It is safest to accept that the advantage of smartphone payments is simply "no fee."
The big picture of payment methods (with or without fees)
| Method | Payment fee | Limit | Reward (effective) |
|---|---|---|---|
| Smartphone payment (invoice payment / app payment) | Free | National tax app payment is up to ¥300,000[National Tax Agency (in Japanese)] | In principle 0% (some routes via top-up have rewards; see below) |
| Credit card (direct payment) | Yes (national tax about 0.99%[National Tax Credit Card Payment Site (in Japanese)] / local tax about 0.4–0.8%[Local tax (in Japanese)]) | National tax is under ¥10 million per transaction | General cards tend to lose to the fee. A high-reward card can come out ahead |
| Direct Payment / internet banking (Pay-easy) | Free | — | None (certain, from your account) |
| Transfer tax payment (furikae) | Free | — | None (the debit is deferred) |
| Convenience store payment (QR) | Free | Up to ¥300,000 | None |
No points on "payment" / "top-up" is being degraded too
It used to be that the "payment" of an invoice or the top-up earned points, but each company has reviewed taxes/public funds and top-up awards. The current reality of each service is as follows (as of July 2026).
| Service | Reward at the top-up stage | Reward at "payment" | Effective reward on taxes |
|---|---|---|---|
| nanaco | 0.5% from Seven Card Plus[Seven Card (in Japanese)] | — | About 0.5% (pay the payment slip at a 7-Eleven counter) |
| au PAY | Awarded on the card side. The Gold Card gives up to 5% via the auto-charge benefit (base +1%, capped at 1,000 Ponta/month)[KDDI-FS (in Japanese)]. The top-up action itself is not eligible for points[au PAY (in Japanese)]. The rate for a regular card could not be confirmed officially | 0% (abolished 2023/4/1[au PAY (in Japanese)]) | Positive with Gold (capped) / a regular card needs checking |
| FamiPay | Awarded on the card used to top up (rate needs checking) | ¥10 equivalent per payment in FamiMart points | ¥10 equivalent per payment + the top-up portion (needs checking) |
| Rakuten Pay | Abolished top-up awards from Rakuten Card on 2024/6/4[Rakuten official notice (in Japanese)] | Rakuten Cash use earns 0.5%, but invoice payment is excluded[Rakuten Pay (in Japanese)] | Almost 0% (except during campaigns) |
| PayPay | No points on top-up | Excluded | 0% (payment with PayPay Money / Credit is possible[PayPay (in Japanese)]) |
| d Payment | Effectively none | 0% | 0% |
Reward rules change frequently (e.g., Rakuten Pay abolished top-up awards from Rakuten Card in June 2024 and excludes invoice payment from points / LINE Pay ended in April 2025). In particular, when topping up a smartphone payment from another company's credit card, more and more card issuers are excluding it from rewards. Always confirm the latest terms of each service and each card issuer before you pay.
*Verification status (important): In the table above, Rakuten Pay's "invoice payment is excluded from points" and "abolition of top-up awards on 2024/6/4," whether PayPay can be used to pay, au PAY's "the top-up action itself is not eligible for points," "abolition of the base points for invoice payment (2023/4/1)," and the "Gold Card auto-charge benefit up to 5%, capped at 1,000 Ponta/month," and nanaco's "0.5% from Seven Card Plus" were confirmed with each company's official/operating sources. On the other hand, the reward rate of a regular au PAY Card top-up, the reward rate of the card used to top up FamiPay, and the top-up limits of each service, etc., include items based on secondary sources such as comparison sites that could not be individually confirmed down to the official source at the time this article was updated (July 2026). Check each company's official site for the latest accurate terms.
Payment methods for national taxes (income tax, consumption tax, etc.)
For national-tax smartphone app payment, you can use five services: PayPay, d Payment, au PAY, Merpay, and Rakuten Pay (as of July 2026). It targets tax amounts of ¥300,000 or less, and the fee is free[National Tax Agency Smartphone App Payment (in Japanese)]. There are three points to note.
- Balance payment only (a top-up in advance is required; deferred payment linked to a card cannot be used)
- No points on the payment itself (at most a slight reward may ride on via the top-up)
- No receipt is issued (substitute by saving the payment-completion screen or an email notice)
Besides these, you can choose credit card payment, Direct Payment / internet banking / convenience store QR / transfer tax payment[National Tax Agency Cashless Payment (in Japanese)]. For the procedure, see the "Payment" section of How to file your final tax return via e-Tax.
The credit card payment fee was raised on January 4, 2025, when the payment trustee changed from Toyota Finance to F-REGI Co., Ltd., and is now ¥99 (including tax) per ¥10,000 of the payment = about 0.99% (amounts under ¥10,000 are rounded up; e.g., ¥10,001 counts as 2 tiers = ¥198). The limit per transaction is under ¥10 million[National Tax Agency Q&A (in Japanese)]. You can check the exact amount on the National Tax Credit Card Payment Site (the old site's URL is closed; as of July 2026).
Example: paying ¥100,000 of income tax by credit card
Fee = ¥99 × 10 tiers = ¥990. With a card at a 1.0% reward rate (that also covers taxes), you get ¥1,000 back for an effective +¥10; at 0.5% you get ¥500 back for an effective out-of-pocket of ¥490. For the same ¥100,000, smartphone app payment or transfer tax payment has a fee of ¥0.
Payment methods for local taxes (residence tax, fixed asset tax, automobile tax, etc.)
Since April 2023, local-tax payment slips of municipalities nationwide have a standardized QR code "eL-QR (the local tax unified QR code)" printed on them[Ministry of Internal Affairs and Communications (in Japanese)]. Scan it with your smartphone and you can make a credit card or internet banking payment from the "Local Tax Payment Site" (eLTAX), or an invoice payment via various smartphone payment apps (you no longer need to wait for each municipality's individual support).
| Method | Fee | Reward (effective) |
|---|---|---|
| Smartphone payment (eL-QR: Rakuten Pay, au PAY, PayPay, etc.) | Free | In principle 0% (payment is excluded from points; see the table in the previous section) |
| Credit card (Local Tax Payment Site) | Yes (¥37 for the first ¥10,000 + ¥75 per ¥10,000 thereafter, both before tax = effectively about 0.4–0.8%)[Local Tax Payment Site estimate (in Japanese)] | General cards tend to lose. A high-reward card can come out ahead |
| nanaco (Seven counter, payment slip) | Free | 0.5% on top-up from Seven Card Plus[Seven Card (in Japanese)] (credit card top-up: ¥30,000 per time, balance limit ¥50,000[nanaco (in Japanese)]) |
| Pay-easy / account transfer | Free | None |
*Example of a credit card system usage fee: for ¥100,000 of fixed asset tax, ¥37 + ¥75 × 9 tiers = ¥712 (before tax) = about 0.78%. Slightly lower than national tax (about 0.99%).
*nanaco is the route where you pay a payment slip with a barcode at a 7-Eleven counter. Because credit-card top-up is ¥30,000 per time and the nanaco balance limit is ¥50,000, large taxes must be split (the only card that can be registered for credit-card top-up is Seven Card Plus).
A high-reward card or debit card can sometimes beat the fee
"Direct card payment always loses" is not true. With a card whose reward rate exceeds the fee (national tax about 0.99% / local tax about 0.4–0.8%), even direct payment can be effectively positive. But there are two points to note.
- Many cards lower the reward rate on taxes/public funds or exclude them. Always check "whether your card treats taxes as eligible for the usual reward" (many reduce it to around 0.25% or exclude it).
- There is often a cap or condition on the reward.
As an example, with Sony Bank's preferential program "Club S" Platinum[Sony Bank (in Japanese)], domestic use of the Sony Bank WALLET (Visa debit) gives up to 2% cashback. However, when using it for taxes, the following restrictions apply[cashback rules (in Japanese)] (all as of July 2026).
| Item | Details |
|---|---|
| Paying taxes directly | Platinum's up to 2% applies. However, the combined cashback for taxes, Furusato Nozei, utilities, national pension/national health insurance, etc., is capped at ¥10,000 per month (at 2%, this is a guide of up to ¥500,000 in payments per month)[Sony Bank (in Japanese)] |
| The payment site's fee | Card payment on the Local Tax Payment Site / National Tax Payment Site incurs the aforementioned fee (national tax about 0.99%, etc.). Judge the effective figure as "reward rate − fee" (e.g., 2% − about 0.99% = effectively about 1%) |
| Via top-up to electronic money | Top-up to prepaid / electronic money is a flat 0.5% regardless of stage (since the rule change in December 2025)[Sony Bank (in Japanese)]. The Platinum preference does not ride on it, and in the first place, top-up by debit to au PAY / Rakuten Cash is generally not possible |
In other words, it is not "2% on all your taxes because you're Platinum"; the realistic picture is effectively around 1% on direct payment (within the ¥10,000/month cashback cap). Always confirm each company's latest terms on the official site.
So how should you choose?
You want even a bit of reward
- nanaco: 0.5% top-up from Seven Card Plus → pay the payment slip at a Seven counter (watch the limits)
- au PAY: the Gold Card's auto-charge benefit is up to 5% (capped; a regular card's rate needs checking)
- Direct payment with a high-reward card that beats the fee (check whether taxes are eligible for the usual reward)
Prioritize certainty and zero hassle
- Transfer tax payment (furikae) / Direct Payment / Pay-easy (fee 0, from your account)
- Accept smartphone payment as simply "no fee" (Rakuten Pay, PayPay, and d Payment are effectively 0% on taxes)
- Direct credit card has a fee (national tax about 0.99%). For people who prioritize miles or cash flow
Whatever the method, the top priority is "paying within the deadline." If you are late, delinquency tax is charged (for the year's deadlines, see the Tax calendar). Watch the top-up limits and the per-payment limits (which differ by card and service), too.
FAQ
Do you get points when you pay taxes with a smartphone payment?
The "payment" itself is almost 0% with every service (Rakuten Pay invoice payment is also excluded, PayPay is also excluded, and au PAY abolished it in April 2023). The reward you can expect is limited to some routes via "top-up," typical examples being nanaco (0.5% on top-up from Seven Card Plus[Seven Card (in Japanese)]) and the au PAY Gold Card auto-charge benefit (up to 5%, capped at 1,000 pt/month[KDDI-FS (in Japanese)]). It is safest to think of the main advantage of smartphone payments as the fact that the fee is free.
Do you get points on Rakuten Pay invoice payment?
No. Rakuten Pay's official site clearly states that "invoice payment settlement is not eligible for point awards"[Rakuten Pay (in Japanese)], and furthermore, the rule change on June 4, 2024 abolished the top-up award from Rakuten Card to Rakuten Cash[Rakuten official notice (in Japanese)]. So even if you pay taxes with Rakuten Pay, it is currently effectively 0% (except during campaigns).
Which is more advantageous, direct credit card payment?
Direct card payment incurs a fee (national tax: ¥99 including tax per ¥10,000 = about 0.99%[National Tax Agency (in Japanese)] / local tax: about 0.4–0.8%[Local Tax Payment Site (in Japanese)]), so with a typical reward rate (0.5–1%) you tend to come out behind. However, with a high-reward card that also earns on taxes as usual (roughly over 1%), you can sometimes beat the fee. Many cards lower the reward rate on taxes/public funds or exclude them, so check the terms of your own card.
What about the reward with Sony Bank Platinum (Club S)?
The Sony Bank WALLET (Visa debit) gives up to 2% cashback on domestic use at Platinum, but when used for taxes there are restrictions: "cashback in the taxes/public-funds category is capped at ¥10,000 per month in total" and "top-up to electronic money is a flat 0.5% regardless of stage from December 2025"[Sony Bank (in Japanese)]. After also deducting the payment site's card payment fee (national tax about 0.99%, etc.), the effective figure is a guide of around 1% (within the ¥10,000/month cap). Confirm the latest terms on the official site.
Do reward rates and support change?
They change frequently. For example, Rakuten Pay abolished top-up awards in June 2024[Rakuten official notice (in Japanese)], and LINE Pay ended in April 2025. In particular, when topping up a smartphone payment from another company's credit card, more and more cases are being excluded from rewards. Always check the latest terms of each service and each card issuer before you pay.
Summary
Data sources
Each piece of data in this article is based on the following primary/official information (as of July 2026). Fee, reward, and eligible-card rules are revised frequently, so always confirm the latest information on each official site before you pay.
- National-tax credit card payment (¥99 including tax per ¥10,000 / limit under ¥10 million): National Tax Agency — Q&A on credit card payment (in Japanese) / fee estimate: National Tax Credit Card Payment Site (in Japanese) (the payment trustee changed to F-REGI Co., Ltd. on January 4, 2025)
- Smartphone app payment (¥300,000 or less / fee free / five Pay services): National Tax Agency — Procedure for smartphone app payment (in Japanese) / cashless payment overall: National Tax Agency — Cashless payment (in Japanese)
- Local-tax supported payments and card fees (¥37 for the first ¥10,000 + ¥75 per ¥10,000 thereafter, before tax): Local Tax Payment Site (eLTAX) (in Japanese) / Local Tax Payment Organization — Credit card payment site (system usage fee estimate) (in Japanese)
- Local tax unified QR code (eL-QR, started April 2023): Ministry of Internal Affairs and Communications — Start of local tax payment using the local tax unified QR code (in Japanese)
- Rakuten Pay invoice payment ("invoice payment settlement is not eligible for point awards"): Rakuten Pay invoice payment (in Japanese) / the basis for the abolition of top-up awards from Rakuten Card (from June 4, 2024): [Important notice] Change to the Rakuten Point award rules for Rakuten Cash (in Japanese) (the current rules are at Rakuten Cash earned points (in Japanese))
- au PAY balance top-up ("Ponta points do not accrue on top-up"): au PAY balance top-up methods (in Japanese) / abolition of base points for invoice payment (2023/4/1): Notice of benefit change (in Japanese) / Gold auto-charge benefit (up to 5%, capped at 1,000 Ponta/month): au PAY Card Point Up Reward (in Japanese)
- PayPay invoice payment (payment possible with PayPay Money / Credit): PayPay Help — About invoice payment (in Japanese)
- nanaco (0.5% on top-up from Seven Card Plus): Seven Card — Ways to earn points (in Japanese) / top-up limits: nanaco credit-card top-up (in Japanese)
- Sony Bank Club S / Sony Bank WALLET cashback: Preferential program Club S (in Japanese) / Sony Bank WALLET cashback (in Japanese)
*Verification status: The fees (national and local tax), Rakuten Pay invoice-payment exclusion and the 2024/6/4 abolition of top-up awards, whether PayPay can be used to pay, au PAY's "no points on top-up," "abolition of the base points for invoice payment," and the "Gold Card auto-charge benefit up to 5%, capped at 1,000 Ponta/month," nanaco's Seven Card Plus 0.5%, and each point of Sony Bank Club S were confirmed with the official/operating sources above. On the other hand, the reward rate of a regular au PAY Card top-up, the reward rate of the card used to top up FamiPay, and the top-up limits of each service, etc., are based on secondary sources such as comparison sites and include items that could not be individually confirmed down to the primary (official) source at the time of writing. Because these change often, confirm the latest accurate terms with each company's official site before you actually pay.
*This article is general information, not a recommendation of a specific payment method or tax advice. Confirm the latest terms, fees, and reward conditions of each service on the official site.