Japan Capital Gains Tax Calculator 2026

Calculate Japanese capital gains tax on securities and property. Gains on listed securities are taxed at a flat 20.315% (15.315% income tax + 5% inhabitant tax). Property held for 5 years or less is taxed at 39.63% (short-term), while property held over 5 years is taxed at 20.315% (long-term). NISA accounts allow tax-free investment growth.

Japan's Capital Gains Tax Structure

Japan taxes capital gains differently by asset type. For listed securities: flat 20.315% (15.315% national income tax + 5% local inhabitant tax). Losses from securities can be offset against gains and carried forward for 3 years. For real estate: short-term gains (held ≤5 years) are taxed at 39.63% (30% national + 9.63% inhabitant), while long-term gains (held >5 years) are taxed at 20.315% (15% national + 5.315% inhabitant). A special deduction of JPY 10 million is available for gain on sale of a primary residence.

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Japan Capital Gains Tax Calculator 2026 — 20.315%/39.63%

Calculate Japanese capital gains tax: Securities 20.315%, property short-term 39.63%, property long-term 20.315%, NISA comparison. Free calculator.

2026 CGT Rates:
  • Securities: 15.315% National + 5% Local = 20.315%
  • Property (held <5yr): 39.63%
  • Property (held ≥5yr): 20.315%
  • NISA: 0% (tax-free)
Capital Gain¥5,000,000
Total CGT¥1,015,750
Income Tax (15.315%)¥765,750
Local Tax (5%)¥250,000
Effective Rate20.315%
After-Tax Gain¥3,984,250

CGT Breakdown

Non-NISA vs NISA Tax Comparison

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