⚖️ 🇾🇪 Yemen vs 🇯🇵 Japan
| 🇾🇪 Yemen | 🇯🇵 Japan | |
|---|---|---|
| Tax System | Territorial | Worldwide |
| Tax Authority | Tax Authority | National Tax Agency (NTA) |
| Authority Website | — | Visit |
| Data Year | 2025 | 2025 |
📊 AT A GLANCE
| Metric | 🇾🇪 Yemen | 🇯🇵 Japan |
|---|---|---|
| Top Personal Income Tax | 20.00% | 45.00% |
| Effective Top PIT Rate | 20.00% | 55.95% |
| Corporate Tax Rate | 20.00% | 23.20% |
| VAT / GST | 5.00% (GST) | 10.00% (Consumption Tax) |
| Tax System | Territorial | Worldwide |
| Tax Treaties | 8 | 84 |
💰 INCOME TAX RATES
| Rate | Yemen | Japan |
|---|---|---|
| Top PIT Rate | 20.00% | 45.00% |
| Effective Top PIT | 20.00% | 55.95% |
| Capital Gains Tax | 0.00% | 20.32% |
| CG Notes | — | Listed shares: 20.315% (15.315% national + 5% local). Real estate: progressive rates based on holding period (30% short-term, 15% long-term). Crypto gains taxed as miscellaneous income at progressive rates up to 55%. |
| SS Employee | — | 15.00% |
| SS Employer | — | 15.00% |
🏦 WITHHOLDING RATES
| Type | Yemen | Japan |
|---|---|---|
| Dividend WHT | — | 20.42% |
| Interest WHT | — | 20.42% |
| Royalty WHT | — | 20.42% |
📋 OTHER TAXES
| Tax | Yemen | Japan |
|---|---|---|
| Corporate Tax | 20.00% | 23.20% |
| Inheritance Tax | — | 55.00% |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Yemen | Japan |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | No | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | Yes |
| Exit Tax | No | Yes |
| CFC Rules | No | Yes |
| Digital Services Tax | No | Yes |
| Crypto-Specific Rules | No | Yes |
| Participation Exemption | No | Yes |
| Territorial Exemption | Yes | No |
🌟 SPECIAL REGIMES
| Regime | Yemen | Japan |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | Yes |
| Non-Dom Details | — | Non-permanent residents (foreign nationals who have lived in Japan for less than 5 out of the last 10 years) are only taxed on Japan-sourced income and foreign income remitted to Japan. |
📅 RESIDENCY & FILING
| Detail | Yemen | Japan |
|---|---|---|
| Residency Threshold | 183 days | — |
| Residency Rules | Resident if present 183+ days in a year. | Resident if has a domicile (jusho) in Japan or has maintained a residence (kyosho) in Japan for one year or more. No specific day count threshold - based on facts and circumstances. |
| Filing Deadline | — | March 15 |
| Auto Extension | No | No |
| Filing Notes | — | Annual tax return due February 16 to March 15 following the tax year. Employment income often handled through year-end adjustment by employer. |