If you replace an old air conditioner or refrigerator with an energy-saving model, you can receive a discount of up to ¥80,000 from the Tokyo Metropolitan Government — this is "Tokyo Zero Emission Points." It is ongoing in FY2026 (Reiwa 8) as well, and the eligible period runs through purchases made by March 31, 2027 (ending once the budget runs out). Since October 2024, the discount is applied on the spot at the register, and the retailer handles the application procedure on your behalf. In this article, in addition to a quick-reference table of eligible appliances and points and the flow of use, we sort out — in a way true to "Minna no Zeikin" — whether the discount (subsidy) you receive is subject to tax, in an easy-to-understand way.
What are Tokyo Zero Emission Points?
Tokyo Zero Emission Points is the common name for the "Household Zero Emission Action Promotion Project" run by the Tokyo Metropolitan Government. When a resident of Tokyo replaces an installed air conditioner, refrigerator, water heater, or lighting fixture with a new one that has high energy-saving performance, "points" are granted. The aim is to promote energy saving and decarbonization (zero emission) in households.
① Eligible are individuals residing in Tokyo. The condition is that the appliance is installed in a home within Tokyo.
② 1 point = ¥1. Since October 2024, instead of exchanging for gift certificates, the discount is applied on the spot at the time of purchase.
③ Applications are handled by the registered retailer on your behalf. Users do not need to submit an application form to a government office.
Quick-reference table of eligible appliances and points
The points you receive are determined by the type of appliance, its energy-saving performance, size, and so on. Representative guides are as follows (1 point = ¥1 of discount).
| Eligible appliance | Ordinary replacement | Replacement of an appliance used over 15 years※ | New purchase |
|---|---|---|---|
| Air conditioner | 9,000–23,000 | 20,000–70,000 | 10,000 |
| Refrigerator | 14,000–26,000 | 14,000–80,000 | 5,000 |
| Water heater | 12,000 | ― | ― |
| Lighting fixtures (LED, etc.) | 4,000–6,000 | ― | ― |
- ※ "Used over 15 years (long-term-use appliance)" = replacement of an appliance for which 15 or more years have passed since its year of manufacture. The older the model, the more points are added.
- The range of amounts is determined, for air conditioners, by cooling capacity (kW) and energy-saving performance; for refrigerators, by capacity (liters) and the energy-saving-standard achievement rate.
- For lighting fixtures (LED, etc.), the eligible act is not replacement but purchase (fitting).
- Before buying, check the eligibility and point count for each model number in the "Eligible Product Search" on the official site[Official — Project Overview].
Expansion for seniors and people with disabilities (a flat 80,000 points)
For purchases made on or after August 30, 2025, if a person aged 65 or older, or a person who holds a physical disability certificate or the like (including the Ai no Techo intellectual disability certificate and the mental disability certificate) purchases an air conditioner with high energy-saving performance (a multi-stage rating of 3.0 or higher on the unified energy-saving label = equivalent to ★3), a flat 80,000 points are granted regardless of the capacity category. Presentation of an identity verification document is required.
The eligible period is for purchases from October 1, 2024, to March 31, 2027. The new-purchase portion and the portion for seniors and people with disabilities were initially scheduled through the end of March 2026, but in February 2026 the Tokyo Metropolitan Government announced an extension through the end of FY2026 (March 31, 2027), and now all categories share the same deadline[Tokyo Metropolitan Government press release]. However, the metropolitan budget has an upper limit and the program ends once it is reached. If you are considering a replacement, checking early is recommended.
How the "on-the-spot discount" works (the October 2024 change)
Previously, Zero Emission Points worked by later exchanging the granted points for "gift certificates" or "LED discount vouchers." This was abolished on October 1, 2024, and now the system is that when you buy an eligible appliance at a registered retailer, the point amount is discounted on the spot[Tokyo Cool Net].
There are two big benefits for users. (1) No effort to apply (the retailer handles the subsidy application on your behalf). (2) Without waiting for a later gift certificate, the amount you pay drops at the point of purchase. On the other hand, note that it has become mandatory to buy at a retailer registered in advance with the metropolitan government.
Who is eligible / what ways of buying are not
Cases likely to be eligible
- You reside in Tokyo and install in a home within Tokyo
- You purchase a new eligible appliance at a registered retailer
- Replacement (renewal) from an already-installed appliance
- A product that meets the prescribed energy-saving standards
- You can submit a photo, etc. showing the year of manufacture of the appliance being replaced
Cases likely to be ineligible
- Purchase at a non-registered store, a flea market, or a private sale
- Purchase of a used item
- A product that does not meet the energy-saving standards
- Installation in a home outside Tokyo
- You cannot gather the required documents (verification of the year of manufacture, etc.)
It is not "eligible wherever you buy as long as you are a Tokyo resident." Purchase at a retailer registered in advance with the metropolitan government (a consumer-electronics mass retailer, a local appliance shop, etc.) is an absolute condition. Also, "you can just apply yourself afterward" is a misunderstanding: because it is a system in which you receive the discount at the register at the time of purchase, you cannot apply retroactively after the purchase.
The flow of use
- On the official Tokyo Zero Emission Points site (tz-points.jp), use the "Eligible Product Search" and "Registered Retailer Search" to confirm the eligible product and a nearby registered retailer.
- Purchase the eligible appliance at a registered retailer. The point amount is discounted on the spot.
- Present your identity verification document, a photo showing the year of manufacture of the appliance being replaced, and so on.
- The application procedure for the subsidy is handled by the retailer on your behalf. In principle, no government-office procedure is required of the user.
[Tax] Is tax charged on Zero Emission Points?
Many people worry, "If I receive a subsidy, don't I need to file a tax return or pay tax?" — but with the current Zero Emission Points (the immediate-discount system), an individual using the appliance for household purposes basically has nothing to worry about regarding tax. Let us sort out why.
The current system is a mechanism in which the purchase price itself drops at the register. Since you only pay the post-discount amount, you have not received cash or a gift certificate. In other words, for an individual using it for household purposes, there is basically no situation in which it is taxed as income (such as occasional income), and no tax return is needed.
(For reference) With a form of receiving money or goods, as in the former "gift certificate / point exchange" system, the issue of occasional income arises in theory. The change to an immediate discount can be said to have made things simpler on the tax side as well.
If used for an appliance for business
If a sole proprietor or a corporation replaces an air conditioner or the like used for business via Zero Emission Points, be careful about the accounting treatment. Rather than separately recording the point amount as "subsidy income" in gross profit or revenue, you record the amount actually paid (after the discount) as the acquisition cost. Depreciation is also based on that amount. If there is household apportionment, such as a home that doubles as an office, you expense only the portion corresponding to the business-use ratio. If you are unsure how to judge, check with the tax office or a tax accountant.
What to be careful about is a type of subsidy or benefit that is paid in cash. Those relating to private life are, in principle, "occasional income," and the remainder after deducting the ¥500,000 special deduction from the year's total occasional income, times one-half, becomes taxable[National Tax Agency No.1490]. In many cases it is within ¥500,000 and not taxed, but if, combined with other occasional income such as the maturity proceeds of life insurance, it exceeds ¥500,000, filing may become necessary. Keep in mind that this is different in nature from the immediate discount of Zero Emission Points.
* Tax treatment varies with individual circumstances. This article is general information; for a specific judgment, please confirm with the competent tax office or a tax accountant.
Summary
- Replacing with an energy-saving appliance gives up to ¥80,000 discounted on the spot. Eligible are air conditioners, refrigerators, water heaters, and LED lighting.
- Ongoing in FY2026 as well. For all categories, through purchases made by March 31, 2027 (ending once the budget upper limit is reached).
- Be sure to buy at a registered retailer. The retailer handles the application on your behalf, and the discount is applied at the register.
- Points are large for replacing an appliance 15 or more years old, and for the purchase of an air conditioner by a person aged 65 or older or holding a disability certificate.
- For household use, basically no need to worry about tax. For business use, do the accounting with the post-discount amount.
- Eligible products, points, and acceptance status change by fiscal year, so always check the latest information on the official site before buying. If you are considering solar power or storage batteries, you can also combine it with Tokyo's solar, storage battery, and V2H subsidies.
Do this today
- Check on the official site whether the appliance you plan to replace is an eligible model with the required performance
- Note down the model year and model number of the appliance you are using now
- Make the purchase at a registered retailer (the point value is discounted on the spot)
More actions: the Take-Home Boost Checklist.
FAQ
By when should I buy? Is it running in FY2026 too?
It is ongoing in FY2026 (Reiwa 8) as well, and the eligible period is for purchases through March 31, 2027. The new-purchase portion and the portion for seniors and people with disabilities have also been extended to March 31, 2027. However, since it ends once the metropolitan budget upper limit is reached, if you are considering it, check the acceptance status on the official site early.
Do I do the application myself?
No. Under the current system, the registered retailer handles the application on your behalf, and the discount is applied on the spot at the time of purchase. In principle, the user does not need to submit an application form to a government office.
Are online mail-order or used items eligible?
The condition is a new-item purchase at a retailer registered in advance with the metropolitan government. Non-registered stores, flea markets, private sales, and used items are ineligible. Eligible stores and eligible products can be checked on the official site.
Is tax charged on the discount (points)?
The current immediate-discount system is a discount on the purchase price, so for an individual using it for household purposes, income taxation basically does not arise and no tax return is needed. For equipment used in a business, you record the post-discount amount as the acquisition cost.
Can it be used for rental housing?
The condition is installation in a home within Tokyo, and an air conditioner or the like replaced by a resident can be eligible. For equipment that involves fitting to the building, the owner's consent and the like may be required, so please confirm the installation conditions in advance.
If you live outside Tokyo, we explain similar subsidies from the national government and each local government in Subsidies for energy-saving appliance and air conditioner replacement 2026.
Sources and references (as of July 2026): Tokyo Zero Emission Points official site "Project Overview" (tz-points.jp) (in Japanese) / Tokyo Cool Net "Household Zero Emission Action Promotion Project" (tokyo-co2down.jp) (in Japanese) / Tokyo Metropolitan Government press release "Extension of the new high-efficiency appliance purchase support project" (February 2026) (in Japanese) / National Tax Agency Tax Answer No.1490 "Occasional income" (in Japanese). Amounts, eligibility, and periods may be revised. Please confirm the latest and accurate information on each official site. The tax-related statements in this article are general information; for individual judgments, please consult a tax office or a tax accountant.