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Japan

Corp Tax: 23.2%Setup: 150,000 JPYIncorporate: 14 daysData Quality: 100%
Tax Rates
Corporate Tax
23.2%Verified Aug 58067
Small Business Rate
15%
Effective Corporate Rate
31.52%
Capital Gains
31.52%Verified Aug 58067
Personal Income (Top)
55.945%Verified Aug 58067
VAT
10%Verified Aug 58067
VAT Reduced Rates
8%
Dividend Withholding
20%Verified Aug 58067
Tax System
System Type
worldwideVerified Aug 58067
Foreign Income Taxed
Yes
CFC Rules
YesVerified Aug 58067
Transfer Pricing
highVerified Aug 58067
TP Documentation Required
Yes
Incentives
IP Regime
AvailableVerified Aug 58067
IP Effective Rate
16.24%
Crypto Tax
incomeVerified Aug 58067
Crypto Rate
55%
Participation Exemption
AvailableVerified Aug 58067
Covers Dividends
Yes
Covers Capital Gains
No
International
Total Treaties
88Verified Aug 58067
Double Tax Agreements
75
Key Partners
United States, United Kingdom, Germany, France, China, Australia, Singapore, South Korea
Exit Tax
YesVerified Aug 58067
Exit Tax Rate
20%