For those considering moving to Japan
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Japan.
55
Marginal tax rate
1
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Japan – updated per 2025
What is required to establish tax residency in Japan?
Individuals who stay in Japan for one year or more are considered to have moved there and to be tax residents. The same applies to individuals who have a permanent residence in Japan.
Which types of income are taxable in Japan?
Tax residents are taxed on their worldwide income in Japan, while non-resident taxpayers are taxed only on income sourced in Japan.
What tax rates apply in Japan?
Japan has a progressive tax system, with rates ranging from 5 to 55%.
Does Japan grant tax credit for foreign taxes?
Japan grants tax credit for taxes paid abroad.
Is there wealth tax in Japan?
Japan does not levy wealth tax.
What is the tax year in Japan?
The tax year in Japan corresponds with the calendar year.
When must the tax return be filed in Japan?
The individual tax return in Japan must be filed by 30 June of the year following the tax year.
How many countries does Japan have tax treaties with?
Japan has tax treaties with approximately 80 countries, including Norway.
Is there property tax in Japan?
Japan has property tax at municipal level, with an annual rate of 1.4%.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979