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Japan

Corp Tax: 23.2%Setup: 150,000 JPYIncorporate: 14 daysData Quality: 100%

Tax Rates

Corporate Tax

23.2%Verified Feb 2026

Small Business Rate

15%

Effective Corporate Rate

31.52%

Capital Gains

31.52%Verified Feb 2026

Personal Income (Top)

55.945%Verified Feb 2026

VAT

10%Verified Feb 2026

VAT Reduced Rates

Dividend Withholding

20%Verified Feb 2026

Tax System

System Type

worldwideVerified Feb 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Feb 2026

Transfer Pricing

highVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Feb 2026

IP Effective Rate

16.24%

Crypto Tax

incomeVerified Feb 2026

Crypto Rate

55%

Participation Exemption

AvailableVerified Feb 2026

Covers Dividends

Yes

Covers Capital Gains

International

Total Treaties

88Verified Feb 2026

Double Tax Agreements

Key Partners

United States, United Kingdom, Germany, France, China, Australia, Singapore, South Korea

Exit Tax

YesVerified Feb 2026

Exit Tax Rate

20%