Not a Latitax destination
Japan
Non-permanent residents (resident under 5 of the last 10 years) pay tax on most foreign income only if it is paid in or remitted to Japan, but staying longer means up to 55.945% on worldwide income and exposure to a 55% inheritance tax.
Income tax, top rate
Secondary55.945%
45% national rate plus 2.1% reconstruction surtax plus 10% local inhabitant tax.
Source: PwC Worldwide Tax Summaries - Japan · checked 2026-09-29Capital gains
Secondary20.315%
Gains on shares: 15.315% national plus 5% local. Real property gains up to 39.63%.
Source: PwC Worldwide Tax Summaries - Japan · checked 2026-09-29Corporate
Secondary23.2% (national)
National rate only; with local taxes the effective rate is roughly 30-34%.
Source: PwC Worldwide Tax Summaries - Japan · checked 2026-09-29Inheritance
SecondaryUp to 55%
Scope depends on residence and visa status; long-term residents can be taxed on worldwide assets.
Source: PwC Worldwide Tax Summaries - Japan · checked 2026-09-29VAT
Secondary10%
Consumption tax; 8% reduced rate on food and newspapers.
Source: PwC Worldwide Tax Summaries - Japan · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Japansecondary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29