Country profile

Japan

Japan tax rates: corporate income tax, the combined central plus sub-central rate, the standard consumption tax rate and the top personal income tax rate, republished from OECD sources.

Corporate income tax (statutory standard rate)

Corporate income tax - statutory standard rate (central government)

23.20%

0.00 pp

As of 2026 | %

YearRate
202623.20%
202523.20%
202423.20%
202323.20%
202223.20%
202123.20%
202023.20%
201923.20%
201823.20%
201723.40%
201623.40%
201523.90%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

VAT/GST standard rate

VAT/GST standard rate

10.00%

0.00 pp

As of 2024 | % as at 1 January

YearRate
202410.00%
202310.00%
202210.00%
202110.00%
202010.00%
20198.00%
20188.00%
20178.00%
20168.00%
20158.00%
20145.00%
20135.00%

Source: OECD Consumption Tax Trends 2024 (Annex Table 2.A.1; Figure 2.2). Licence: CC BY 4.0 - attribute OECD (Consumption Tax Trends 2024) (terms).

Top personal income tax rate

Top statutory personal income tax rate

55.95%

0.00 pp

As of 2025 | %

YearRate
202555.95%
202455.95%
202355.95%
202255.95%
202155.95%
202055.95%
201955.95%
201855.95%
201755.95%
201655.95%
201555.95%
201450.84%

Source: OECD Tax Database - top statutory personal income tax rates. Licence: OECD terms - free use with attribution.

Corporate income tax (combined central + sub-central)

Corporate income tax - combined statutory standard rate (central + sub-central)

29.74%

0.00 pp

As of 2026 | %

YearRate
202629.74%
202529.74%
202429.74%
202329.74%
202229.74%
202129.74%
202029.74%
201929.74%
201829.74%
201729.97%
201629.97%
201532.11%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

About this page

This page collects the statutory tax rates that the OECD publishes for Japan. Rate structures differ between countries: some levy sub-central corporate taxes on top of a national rate, and some do not; consumption taxes are named differently across jurisdictions (VAT, GST) but are compared here on the same basis — the standard rate. Each block above prints the latest published value, a short history, and the source line for that series. Where a series shows Not tracked, the OECD does not publish it for this country, and no value is estimated in its place. Figures are republished unmodified; see the methodology and sources pages for how selection, ranking and formatting work.

How to read the numbers: every value here is a statutory rate published by the OECD, shown for the year it applies to. Corporate and personal income tax series run from 2000 where the OECD publishes them; VAT/GST values are the standard rate as at 1 January of each year from 2005. A Not tracked row is a gap in the OECD's tables, not a zero — a missing figure is never filled with an estimate, an average of other countries, or a rate taken from another year. Each series carries its own source line, and values are republished unmodified; selection, ordering and the year-over-year change are the only edits applied. The page is rebuilt whenever the OECD updates its tables. Where a rate looks surprising, the source line under the table is the quickest way to check what the figure measures and which year it reflects.