JP · Asia · JPY
Japan
Tax rates
Income Tax
55.9%
Top rate, progressive scale
Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01Corporate Tax
29.7%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
10%
Standard rate
Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13Capital Gains Tax
20.3%
Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13Crypto Tax
55%
Source: PWC Japan — Japan Tax Update: Overview of 2026 Tax Reform Proposals (December 2025) · as of 2025-12-19Wealth Tax
0%
Not levied
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Japan using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| 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).
VAT
In practice
- Filing
A business is exempt from consumption tax obligation for a taxable period if its taxable sales in the base period — in principle the second preceding fiscal year for a corporation, or the second preceding calendar year for a sole proprietor — were JPY 10 million or less.
Source: National Tax Agency (Japan) — Basic knowledge: Consumption Tax · as of 2025-03-28- Exemptions
Exports and certain services to non-residents are taxed at a zero rate. Specified transactions, including the sale or lease of land, sales of securities, and the provision of public services, are not subject to consumption tax at all.
Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13
Capital Gains Tax
Capital gains from the sale of listed shares and other securities are taxed at a flat 20.315% for individuals, combining a 15.315% national tax and a 5% local inhabitant's tax.
In practice
- Exemptions
Capital gains outside the categories taxed separately (real estate, and listed or unlisted securities) are aggregated with the individual's other income after a statutory deduction of up to JPY 500,000; where the asset was held for more than five years, only 50% of the net gain is included in the taxable amount.
Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-07-21
Crypto Tax
Gains from cryptocurrency transactions are currently taxable to individuals as miscellaneous income at graduated rates reaching up to 55%, aggregated with the individual's other income rather than taxed separately. A proposed reform would introduce separate self-assessment taxation at 20.315% (15% income tax, a 2.1% surtax, and 5% resident tax) for specified registered crypto-assets transferred to crypto businesses, effective only once the relevant Financial Instruments and Exchange Act amendment is enforced.
Wealth Tax
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.