Subsidies for buying energy-efficient home appliances and air conditioners in 2026: local government support and how to find it
The summer of 2026 continues with fierce heat and soaring electricity bills. Interest is rising in questions like "I want to replace my old air conditioner with an energy-efficient model" and "Can I use a subsidy?" The first thing to know is that there is basically no "uniform national subsidy" for replacing home appliances with energy-efficient ones; support is mainly run independently by local governments. This article organizes, with information as of summer 2026, the representative example of the Tokyo Zero Emission Points, the air-conditioner purchase assistance for residence-tax-exempt and elderly households, how to find eligible programs, and finally whether subsidies are taxed.
(1) Energy-efficient replacement support (encouraging replacement with high-energy-efficiency appliances. Example: Tokyo Zero Emission Points)
(2) Air-conditioner purchase assistance as a heatstroke countermeasure (for households such as the residence-tax-exempt and the elderly. Support to protect lives)
Both are run by each local government, so the basic approach is to check the program of the city, ward, town, or village where you live.
There are "two kinds" of support
Energy-efficient replacement support (open-to-anyone type)
Replacing old appliances with new, high-energy-efficiency ones earns points or a discount. Some local governments have no income requirement. The representative example is the Tokyo Zero Emission Points.
Air-conditioner assistance as a heatstroke countermeasure (limited to eligible people)
Targets households such as the residence-tax-exempt, the elderly, people with disabilities, and public-assistance recipients. It subsidizes the purchase and installation cost of an air conditioner. Welfare support to protect lives.
[Representative example] Tokyo Zero Emission Points
The leading example of energy-efficient appliance replacement support is Tokyo's Tokyo Zero Emission Points. Tokyo residents who replace an already-installed air conditioner, refrigerator, water heater, or lighting fixture with a new, high-energy-efficiency model receive points (= an in-store discount)[Tokyo Metropolitan Government Bureau of Environment (in Japanese)].
| Eligible appliance | Support amount (guide) |
|---|---|
| Air conditioner | Up to about ¥80,000 worth (depends on the model) |
| Refrigerator | Up to about ¥70,000–80,000 worth (depends on size and model) |
| Water heater (Eco Cute, etc.) | A flat ¥12,000 worth |
| Air-conditioner purchase by the elderly or people with disabilities | A flat 80,000 points (advance registration required) |
When you buy an eligible appliance at an electronics store and agree to the terms, the equivalent of the points is discounted on the spot (little effort of applying later). The eligible period is October 1, 2024 (Reiwa 6) to March 31, 2027 (Reiwa 9), and it continues in FY2026 (Reiwa 8) as well. For details, see also our explanation of the Tokyo Zero Emission Points (What are the Tokyo Zero Emission Points).
* Besides Tokyo, some local governments run energy-efficient appliance replacement support and point programs (the content and timing change by fiscal year).
[Welfare] Air-conditioner purchase assistance for the residence-tax-exempt and the elderly
Another pillar is air-conditioner purchase assistance to protect lives from heatstroke. Many cities, wards, towns, and villages subsidize the purchase and installation cost of an air conditioner for households such as the residence-tax-exempt, the elderly, people with disabilities, and public-assistance recipients (examples: Chuo, Minato, and Nerima wards in Tokyo, Uonuma City in Niigata Prefecture, etc.)[Chuo Ward example (in Japanese)].
In many local governments, this assistance only covers an air conditioner purchased after you apply and receive notice that assistance has been approved. In many cases, buying first makes you ineligible, so be careful. The eligibility requirements (age, household, tax status) and the maximum amount differ by local government, so always check with your city, ward, town, or village before buying.
Steps to find support in your own area
(1) On the official website of your city, ward, town, or village, search for "energy-efficient appliance subsidy," "air conditioner assistance," and "replacement points"
(2) On the official website of your prefecture, check household-oriented support related to energy efficiency and decarbonization
(3) The elderly and tax-exempt households should also check welfare-department programs by searching "heatstroke countermeasure air conditioner assistance"
(4) Before you buy, always confirm the eligible products, the application method, and the deadline (early termination once the budget cap is reached)
* For easing the burden of electricity and gas bills themselves, see also Electricity and gas bill support resumes in summer 2026, and for household energy-generation support, see Solar, storage battery, and V2H subsidies.
Are subsidies taxed?
A local government subsidy that an individual receives for household use is, for tax purposes, occasional income. However, because occasional income has a special deduction of ¥500,000 per year, it is not taxed and no filing is required if, together with other occasional income, it is within ¥500,000[National Tax Agency No.1490]. Note that a form discounted in-store, like the Tokyo Zero Emission Points, simply means "you bought it more cheaply," so there is almost no situation where you need to worry about tax. A subsidy received for business use (a store, etc.) is, in principle, income (gross revenue).
Summary
FAQ
Is there a national subsidy for replacing an air conditioner?
There is basically no uniform national subsidy for replacing energy-efficient home appliances. Support is mainly run independently by local governments, including replacement support like Tokyo's Tokyo Zero Emission Points and air-conditioner purchase assistance as a heatstroke countermeasure by cities, wards, towns, and villages.
How much cheaper is it with the Tokyo Zero Emission Points?
As a guide, up to about ¥70,000–80,000 worth for an air conditioner or refrigerator, and a flat ¥12,000 worth for a water heater (Eco Cute, etc.) (depends on the model). Air-conditioner purchase by the elderly or people with disabilities is a flat 80,000 points with advance registration. It is discounted directly in-store, and the eligible period runs until the end of March 2027.
What about air-conditioner assistance for tax-exempt households and the elderly?
Many cities, wards, towns, and villages subsidize the purchase and installation cost of an air conditioner for households such as the residence-tax-exempt, the elderly, people with disabilities, and public-assistance recipients. A guide is 1/2 of the purchase and installation cost, up to ¥50,000, etc., but in many cases the condition is "apply and receive notice of approval before purchasing," so you need to check before you buy.
Are appliance subsidies taxed?
A local government subsidy that an individual receives for household use is occasional income, and within the special deduction of ¥500,000 per year it is not taxed and no filing is required. A form discounted in-store, like the Tokyo Zero Emission Points, hardly presents any situation where you need to worry about tax.
Reference links (sources)
This article is based on the following official materials (neutral, primary sources). Amounts, periods, and eligibility differ by local government and fiscal year, and programs may end early once the budget cap is reached, so always check the latest information before buying.
- Tokyo Metropolitan Government Bureau of Environment — Replacing appliances and water heaters (household countermeasures) (in Japanese)
- Cool Net Tokyo — Tokyo Zero Emission Points (in Japanese)
- Chuo Ward — Air-conditioner purchase cost assistance for residence-tax-exempt households, etc. (a local government example) (in Japanese)
- National Tax Agency No.1490 Occasional income (in Japanese)
* This article provides general information and is not tax or administrative-procedure advice. For whether you are eligible for support, the amounts, and the tax treatment, please confirm with your local government, tax office, or tax accountant.