Japan Inheritance Tax Calculator 2026
Calculate Japanese inheritance tax (相続税, Sōzokuzei). Rates range from 10% to 55% with six brackets. The basic deduction is JPY 30 million plus JPY 6 million per statutory heir. Gift tax (贈与税) applies at the same progressive rates with an annual exemption of JPY 1.1 million per recipient.
Japan's Inheritance and Gift Tax System
Japan has one of the highest inheritance tax rates among developed countries, with rates from 10% to 55% across six brackets. The basic deduction is JPY 30 million + JPY 6 million × number of statutory heirs. Any amount above this is subject to the progressive rates. Gift tax (贈与税) has the same rate structure with an annual exemption of JPY 1.1 million per donor-recipient pair. Special provisions exist for business assets and agricultural land. The taxable base includes worldwide assets for residents with domicile in Japan.
Japan Inheritance Tax Calculator 2026 — 10-55% Rates
Calculate Japanese inheritance tax: 10-55% progressive rates, basic deduction JPY 30M + JPY 6M per heir, gift tax. Free calculator with comparison.
- Basic Deduction: ¥30M + ¥6M × heirs
- 10% – 55% progressive brackets
- Spouse deduction: ¥160M or 50% of estate