AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
Asia

Japan

Japan applies national progressive income tax plus a 10% local inhabitant tax. A reconstruction surtax adds 2.1% of income tax.

Personal income tax

5–45% national + 10% local
Top marginal rate / range

Corporate tax

~23.2% (effective ~30%)
Standard rate

VAT / Sales tax

10% consumption tax
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline15 March
  • Inhabitant tax~10% flat
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Japan's official tax authority (linked above) or a qualified tax professional before making any decision.