Japan

Tax Rate Details

Consumption Tax

Standard Rate

Most goods and services

10.00%

Reduced Rate

Food, beverages (except alcohol)

8.00%

Income Tax

Bracket 1

Taxable income ¥0-¥1,950,000 (after basic deduction and other deductions)

5.00%

Bracket 2

Taxable income ¥1,950,000-¥3,300,000 (after basic deduction and other deductions)

10.00%

Bracket 3

Taxable income ¥3,300,000-¥6,950,000 (after basic deduction and other deductions)

20.00%

Bracket 4

Taxable income ¥6,950,000-¥9,000,000 (after basic deduction and other deductions)

23.00%

Bracket 5

Taxable income ¥9,000,000-¥18,000,000 (after basic deduction and other deductions)

33.00%

Bracket 6

Taxable income ¥18,000,000-¥40,000,000 (after basic deduction and other deductions)

40.00%

Bracket 7

Taxable income over ¥40,000,000 (after basic deduction and other deductions)

45.00%

Corporate Tax

Standard Rate

Large corporations

30.00%

Small Business Rate

Small and medium enterprises

19.00%

Data Sources

Source:

Official tax authorities and government websites. Data compiled from multiple reliable sources including national tax administration websites, official government publications, and verified financial databases. All rates are current for 2025.

Last Updated: 2025-01-15

Tax Type Sources:

Consumption Tax:

Effective Date: 2025-01-01

2025年最新消费税率

Country data last updated: 2025-01-15

This data is for reference only. Tax rates may vary by region, product type, and other factors. Please consult a qualified tax professional for accurate tax calculations.