Shops vs Individual Account: Profit Comparison
Enter 12 fields to compare annual take-home pay and decide whether to switch [2026 terms-compliant]
What this tool tells you
- - The annual take-home difference between Mercari Shops and an individual account
- - Tax savings from expense deductions and the blue-form deduction
- - The best choice factoring in your risk tolerance
- - Whether you should switch or stay as an individual seller
A. Sales & Costs
Enter your monthly sales and direct costs.
Total time for listing, packing, shipping, and messages
Used for opportunity cost. Use minimum wage as a benchmark
B. Equipment & Fixed Costs
These items can be claimed as expenses on Shops. Not deductible on an individual account.
Purchase price x business-use ratio / useful life
e.g. the business-use portion of your phone bill
Storage unit rental, etc. Enter 0 if stored at home
C. Tax & Operations
Used for the tax calculation and verdict.
* Blue-form filing allows up to a ¥650,000 deduction
Combined annual taxable income, including flea market income plus salary, etc.
Choosing "Low" recommends Shops regardless of the annual take-home difference
Once everything is filled in, check your result.
Frequently Asked Questions
Q. Is the Mercari Shops selling fee the same as an individual account?
Yes, it's the same 10%. The difference is in what expenses you can claim and whether you can use the blue-form deduction. Shops lets you claim equipment, communication, and storage as expenses, and a blue-form return can deduct up to ¥650,000.
Q. Is this calculation accurate?
This is an estimate of income tax only. It does not include resident tax, national health insurance, or national pension. Actual tax varies by your deductions and income structure — consult a tax accountant for important decisions.
Q. Why does choosing "Low" risk tolerance recommend Shops?
Following the October 2025 terms update, individual accounts found to be operated as a business can be suspended. If you don't want to take that risk, switching for peace of mind is rational even when the dollar difference is small.
Q. Do I need Shops to get the blue-form deduction?
Anyone can get the deduction by filing an application with the tax office. But reporting it as "business income" requires ongoing, repeated sales activity, and reselling on an individual account violates the terms of service. Registering properly as a business on Shops lets you report it as business income without issue.
Q. What does it cost to start Mercari Shops?
There's no signup fee or setup cost — only the 10% selling fee applies. If you deal in used goods, you'll need a secondhand dealer license (roughly ¥20,000 to obtain).
Choose the right setup and grow your sales safely
Once this tool has pointed you in a direction, here's your next step.