JP · Asia · JPY

Japan

Income Tax

55.9%

Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01

Income Tax brackets
Threshold	Rate
JPY 0	5%
JPY 1,949,000	10%
JPY 3,299,000	20%
JPY 6,949,000	23%
JPY 8,999,000	33%
JPY 17,999,000	40%
JPY 39,999,000	45%

National income tax (所得税) only, 令和7年分/tax year 2025 rate table (7 brackets, unchanged by the 2025 basic-deduction reform, which affected pre-table deductions rather than these bracket rates). Excludes the 2.1% 復興特別所得税 (reconstruction special income tax, a surtax on the base income tax amount through 2037) and the flat ~10% local inhabitant tax (住民税, prefectural + municipal). Top bracket (45%) + 2.1%-of-tax surtax (0.945pp) + 10% local tax reproduces the stored headline rate exactly (45 + 0.945 + 10 = 55.945).

Corporate Tax

29.7%

Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01

VAT

10%

Source: OECD Tax Database — VAT/GST standard rates · as of 2023-09-01

Wealth Tax

Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13

No net wealth/worth taxes levied. PWC: "There are currently no net wealth/worth taxes in Japan." Japan separately levies a one-time 'exit tax' on unrealized gains for certain large investors upon relocating residence — a capital-gains mechanism triggered by departure, not a recurring annual net wealth tax.

No verified data yet for: Capital Gains Tax, Crypto Tax.