Personal Tax in Japan
- Tax Base For Residents and Non-Residents
- Resident individuals are taxed on their worldwide income; non-residents are taxed on their Japanese-source income and on their non-Japanese sources paid in Japan. An individual domiciled in Japan or present in Japan for one year or longer is considered a resident.
|Personal tax rate||Progressive rate up to 40%.
Click here to visualize the method of calculation.
|From JPY 1,950,000 to 3,300,000||10%|
|From JPY 3,300,000 and 6,950,000||20%|
|From JPY 6,950,000 to 9,000,000||23%|
|From JPY 9,000,000 to 18,000,000||33%|
|More than JPY 18,000,000||40%|
|Local taxes||Individual inhabitants tax and individual enterprise
tax. Vary according to the locality
|Effective taxation||Up to 50%|
- Allowable Deductions and Tax Credit
- Dependent spouse, young children, disabled and elderly dependents, social insurance, etc.
- Special Expatriate Tax Regime
- No special expatriate tax regime in Japan.
- Capital Tax Rate
- Inheritances, transfer of land, gifts, fixed assets tax, city planning tax, real estate acquisition tax, gains from shares. Rate is between 20% and 39%.
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