🏢

Japan Corporate Tax Calculator 2025

Estimate National, Inhabitant, and Enterprise Taxes for 2025.

🏢 Company Profile

Paid-in Capital (JPY)

Determines SME status (≤ 100M JPY).

Company Classification

SME (Small/Medium)

📊 Financials (JPY)

Fiscal Profit Before Tax

Deductible Expenses

Non-Deductible Exp.

e.g. Entertainment limits, penalties.

Tax Loss Carried Forward

⚙️ Local & Credits

Apply Local Inhabitant Tax (~10%) Apply Enterprise Tax (~3.5%)

Tax Credits (JPY)

💵 Estimated Tax

Enter financials to estimate tax liability.

Japan Corporate Tax Rules (2025)

National Tax Rates (Houjin-zei)

SME (Capital ≤ 100M JPY):
• 15% on first 8 Million JPY
• 23.2% on remaining income
Large Companies:
• Flat 23.2% rate

Additional Taxes

Local Inhabitant Tax: Calculated as a percentage of the National Tax amount (typically ~10.3%).
Enterprise Tax: A tax on income allocated to prefectures (approx 3.5% - 7% depending on location/size). Deduction allowed in following year.

Disclaimer: This tool provides an estimate based on standard 2025 tax rates. Actual tax liability involves complex adjustments for enterprise tax deductibility (in following years), per-capita levies (based on capital/employees), and specific local rates. Consult a certified tax accountant (Zeirishi) for filing.