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Japan vs Estonia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇯🇵 Japan
vs
🇪🇪 Estonia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
5–45%
Basic deduction increase for low earners
No change
22%
22% national + local supplement; defence spending driving rate increases
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8–10%
No rate change; digital services tax under review
No change
9–24%
24% standard; defence-driven fiscal pressure
No change

Corporate Tax Rate

Corporate Tax Rate
~30.62%
Global Minimum Tax applies to large MNCs
No change
22%
22% on distributed profits; retained earnings still 0%
No change

Capital Gains Tax

Capital Gains Tax
20.315%
Expanded NISA (tax-free investment) ongoing
No change
22%
22% as income
No change

Social Security & Payroll

Social Security / Payroll
~28.5%
Coverage expansion to part-time workers ongoing
No change
~33%
33% social tax maintained; III pillar voluntary pension growing
No change
State, Regional & Local Taxes

🇯🇵 JapanPrefectural & Municipal Inhabitant Tax

Japan's 47 prefectures levy inhabitant tax (住民税) at a flat 10% on top of national income tax — 4% prefectural + 6% municipal. A reconstruction special income tax of 2.1% of national tax applies through 2037. Property acquisition tax and fixed asset tax (1.4% of assessed value) are levied locally. Large cities impose additional taxes on large businesses.

🇪🇪 EstoniaLocal Income Tax Supplement

Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings — only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%–2.5% of assessed land value by municipalities.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Japan vs Estonia: Key Tax Differences (2026)

💰 Income Tax: 🇯🇵 Japan has a higher top income tax rate (5–45% vs 22%). 🇪🇪 Estonia is more favourable for high earners.

🛒 VAT/Sales Tax: Estonia has a higher consumption tax (8–10% vs 9–24%).

🏢 Corporate Tax: 🇪🇪 Estonia offers a lower corporate rate (22% vs 30.62%), which can influence business location decisions.

📈 Capital Gains: 🇯🇵 Japan taxes investment gains at a lower rate (20.315% vs 22%), benefiting investors.

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