Personal Tax in Japan

Overview by
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.

Tax Rate

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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