Japan Corporate Tax Calculator 2026
Calculate Japanese corporate tax liability including national and local taxes. Japan's statutory corporate tax rate is about 23.2% (national ~15% + local ~8.8%), with an effective rate around 30% including enterprise tax. Small and medium enterprises with capital under JPY 100 million may qualify for reduced rates on the first JPY 8 million of income.
Japan's Corporate Tax System
The Japanese corporate tax system consists of several layers: Corporate Tax (法人税) at ~15%, Local Corporate Tax (地方法人税) at ~1.5%, Corporate Inhabitant Tax (法人住民税) at ~3.4%, and Enterprise Tax (事業税) at ~3.4% for services/retail, totaling an effective statutory rate of ~23.2%. When including the per-capita inhabitant tax levy, the effective rate reaches approximately 30%. SMEs with capital up to JPY 100 million benefit from a reduced rate of about 15% on the first JPY 8 million of taxable income.
Japan Corporate Tax Calculator 2026 — Effective ~30%
Calculate Japanese corporate tax: national ~15%, local ~8.8%, enterprise tax, effective rate ~30%. SME reduced rates, R&D credits. Free calculator.
- National (法人税): 23.2%
- Local (法人住民税 + 事業税): ~5.7%
- Effective Rate: ~28.9%
- R&D credit: up to 25% of tax