Facts
- Combined corporate income tax rate
- 29.7 % (2023)
- Top statutory personal income tax rate
- 55.9 % (2022)
- Tax revenue, % of GDP
- 11.1 % (1993)
- Top marginal rate incl. employee social security
- 56.1 % (2022)
- OECD member
- Yes
- Corporate income tax rate, central government
- 23.2 % (2023)
- Corporate income tax rate, sub-central
- 7.3 % (2023)
- Central CIT rate net of sub-central deduction
- 22.4 % (2023)
- Central CIT rate excluding surtax
- 25.5 % (2013)
- Top marginal income tax rate (PIT only)
- 55.8 % (2022)
- Top rate threshold, × average wage
- 8.45× (2022)
- Average annual wage, US$ PPP
- $52,382 (2022)
- Average annual wage, national currency
- 5,165,693 (2022)
- Tax revenue level
- 10–15% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 62.9 % (1993)
- ISO code
- JPN
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Corporate income tax rate, central government
| Period | Value |
|---|---|
| 2023 | 23.2 % |
| 2022 | 23.2 % |
| 2021 | 23.2 % |
| 2020 | 23.2 % |
| 2019 | 23.2 % |
| 2018 | 23.2 % |
| 2017 | 23.4 % |
| 2016 | 23.4 % |
| 2015 | 23.9 % |
| 2014 | 23.9 % |
| 2013 | 28.1 % |
| 2012 | 28.1 % |
Combined corporate income tax rate
| Period | Value |
|---|---|
| 2023 | 29.7 % |
| 2022 | 29.7 % |
| 2021 | 29.7 % |
| 2020 | 29.7 % |
| 2019 | 29.7 % |
| 2018 | 29.7 % |
| 2017 | 30.0 % |
| 2016 | 30.0 % |
| 2015 | 32.1 % |
| 2014 | 34.6 % |
| 2013 | 37.0 % |
| 2012 | 37.0 % |
Top statutory personal income tax rate
| Period | Value |
|---|---|
| 2022 | 55.9 % |
| 2021 | 55.9 % |
| 2020 | 55.9 % |
| 2019 | 55.9 % |
| 2018 | 55.9 % |
| 2017 | 55.9 % |
| 2016 | 55.9 % |
| 2015 | 55.9 % |
| 2014 | 50.8 % |
| 2013 | 50.8 % |
| 2012 | 50.0 % |
| 2011 | 50.0 % |
Average annual wage, US$ PPP
| Period | Value |
|---|---|
| 2022 | $52,382 |
| 2021 | $51,324 |
| 2020 | $49,426 |
| 2019 | $50,391 |
| 2018 | $50,208 |
| 2017 | $48,955 |
| 2016 | $48,699 |
| 2015 | $49,134 |
| 2014 | $48,252 |
| 2013 | $47,734 |
| 2012 | $46,928 |
| 2011 | $44,869 |
Top marginal rate incl. employee social security
| Period | Value |
|---|---|
| 2022 | 56.1 % |
| 2021 | 56.1 % |
| 2020 | 56.1 % |
| 2019 | 56.1 % |
| 2018 | 56.1 % |
| 2017 | 56.1 % |
| 2016 | 56.1 % |
| 2015 | 56.2 % |
| 2014 | 51.1 % |
| 2013 | 51.1 % |
| 2012 | 47.8 % |
| 2011 | 47.8 % |
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 1993 | 11.1 % |
| 1992 | 11.2 % |
| 1991 | 12.6 % |
Year by year · 24
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Japan 2023 | 29.7 % | — | — |
| Japan 2022 | 29.7 % | — | — |
| Japan 2021 | 29.7 % | — | — |
| Japan 2020 | 29.7 % | — | — |
| Japan 2019 | 29.7 % | — | — |
| Japan 2018 | 29.7 % | — | — |
| Japan 2017 | 30.0 % | — | — |
| Japan 2016 | 30.0 % | — | — |
| Japan 2015 | 32.1 % | — | — |
| Japan 2014 | 34.6 % | — | — |
| Japan 2013 | 37.0 % | — | — |
| Japan 2012 | 37.0 % | 50.0 % | — |
| Japan 2011 | 39.5 % | 50.0 % | — |
| Japan 2010 | 39.5 % | 50.0 % | — |
| Japan 2009 | 39.5 % | 50.0 % | — |
| Japan 2008 | 39.5 % | 50.0 % | — |
| Japan 2007 | 39.5 % | 50.0 % | — |
| Japan 2006 | 39.5 % | 50.0 % | — |
| Japan 2005 | 39.5 % | 50.0 % | — |
| Japan 2004 | 39.5 % | 50.0 % | — |
| Japan 2003 | 40.9 % | 50.0 % | — |
| Japan 2002 | 40.9 % | 50.0 % | — |
| Japan 2001 | 40.9 % | 50.0 % | — |
| Japan 2000 | 40.9 % | 50.0 % | — |