🇯🇵 Japan · Tax System

Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.

Taxes are administered by the National Tax Agency (NTA). Companies pay national corporate tax plus local corporate taxes, and consumption tax applies to most goods and services.

  • The national corporate tax rate is 23.2%; combined with local taxes the effective rate is higher.
  • The consumption tax (VAT-equivalent) standard rate is 10%, with a reduced 8% rate for some items.
  • Filing and payment are handled through the NTA's e-Tax system.

Official authorities

Official-information aggregation, not legal advice. Always verify on the authority's own site.

Government portals

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