🇯🇵 Japan
JP / JPN #61
Nomad Score
66.0
Cities
39
Region
G7,
G20,
Sinosphere,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Nomad Visa Countries,
Islands,
Asia,
Asia,
Eastern Asia
Currency
JPY
🇯🇵 JAPAN TAX PROFILE
Data year: 2025
Tax System
Worldwide
Worldwide income taxation for permanent residents. Non-permanent residents (foreign nationals resident <5 of last 10 years) taxed on Japan-sourced income plus foreign income remitted to Japan. Non-residents taxed on Japan-sourced income only.
Worldwide income taxation for permanent residents. Non-permanent residents (foreign nationals resident <5 of last 10 years) taxed on Japan-sourced income plus foreign income remitted to Japan. Non-residents taxed on Japan-sourced income only.
Top PIT Rate
45.0%
(eff. 56.0%)
Corporate Tax Rate
23.2%
Consumption Tax
10.0%
Capital Gains Tax
20.3%
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%.
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%.
Social Security (Employee)
15.0%
Social Security (Employer)
15.0%
Dividend Withholding
20.4%
Interest Withholding
20.4%
Royalty Withholding
20.4%
Inheritance Tax
55.0%
Treaty Count
84
Digital Services Tax
Crypto Rules
Participation Exemption
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| JPY 0 | JPY 1,950,000 | 5.0% | -- |
| JPY 1,950,000 | JPY 3,300,000 | 10.0% | -- |
| JPY 3,300,000 | JPY 6,950,000 | 20.0% | -- |
| JPY 6,950,000 | JPY 9,000,000 | 23.0% | -- |
| JPY 9,000,000 | JPY 18,000,000 | 33.0% | -- |
| JPY 18,000,000 | JPY 40,000,000 | 40.0% | -- |
| JPY 40,000,000 | and above | 45.0% | -- |
🏠 TAX RESIDENCY
Residency Rules
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.
Exit Tax
Yes
CFC Rules
Yes
Non-Dom Regime: 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.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 15
📚 SOURCES
-
PwC Worldwide Tax Summaries - Japan
(accessed Mar 23, 2026)
PIT, CIT, consumption tax, withholding rates -
NTA Japan
(accessed Mar 23, 2026)
Official tax authority
🔗 RELATED
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