Corporate income tax (CIT) - statutory and targeted small business in Japan
Japan: Corporate income tax (CIT) - statutory and targeted small business was 29.74 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Japan, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Japan is 29.74 Percentage of taxable income, measured in 2026. That is the lowest value across all 27 years on record.
That represents a change of down 0.8% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Japan peaked at 40.87 Percentage of taxable income in 2000 and was at its lowest, 29.74 Percentage of taxable income, in 2018.
Japan ranks 25th of 128 countries on this measure, in the top quarter.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Japan, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 40.87 Percentage of taxable income | — |
| 2001 | 40.87 Percentage of taxable income | +0.0% |
| 2002 | 40.87 Percentage of taxable income | +0.0% |
| 2003 | 40.87 Percentage of taxable income | +0.0% |
| 2004 | 39.54 Percentage of taxable income | -3.3% |
| 2005 | 39.54 Percentage of taxable income | +0.0% |
| 2006 | 39.54 Percentage of taxable income | +0.0% |
| 2007 | 39.54 Percentage of taxable income | +0.0% |
| 2008 | 39.54 Percentage of taxable income | +0.0% |
| 2009 | 39.54 Percentage of taxable income | +0.0% |
| 2010 | 39.54 Percentage of taxable income | +0.0% |
| 2011 | 39.54 Percentage of taxable income | +0.0% |
| 2012 | 37 Percentage of taxable income | -6.4% |
| 2013 | 37 Percentage of taxable income | +0.0% |
| 2014 | 34.62 Percentage of taxable income | -6.4% |
| 2015 | 32.11 Percentage of taxable income | -7.3% |
| 2016 | 29.97 Percentage of taxable income | -6.7% |
| 2017 | 29.97 Percentage of taxable income | +0.0% |
| 2018 | 29.74 Percentage of taxable income | -0.8% |
| 2019 | 29.74 Percentage of taxable income | +0.0% |
| 2020 | 29.74 Percentage of taxable income | +0.0% |
| 2021 | 29.74 Percentage of taxable income | +0.0% |
| 2022 | 29.74 Percentage of taxable income | +0.0% |
| 2023 | 29.74 Percentage of taxable income | +0.0% |
| 2024 | 29.74 Percentage of taxable income | +0.0% |
| 2025 | 29.74 Percentage of taxable income | +0.0% |
| 2026 | 29.74 Percentage of taxable income | +0.0% |
Japan compared with similar countries
- Japan's 29.74 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.4× the median. (60 countries reporting)
- Japan's 29.74 Percentage of taxable income is above the median for East Asia & Pacific, which is 25 Percentage of taxable income, 1.2× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 40.07 Percentage of taxable income | 39.54 Percentage of taxable income | 40.87 Percentage of taxable income | 10 |
| 2010s | 33.92 Percentage of taxable income | 29.74 Percentage of taxable income | 39.54 Percentage of taxable income | 10 |
| 2020s | 29.74 Percentage of taxable income | 29.74 Percentage of taxable income | 29.74 Percentage of taxable income | 7 |
Countries ranked near Japan
More economy & growth data for Japan
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.03 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 0.4463 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 217.76 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0491 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,765 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 45.81 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 142.69 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0103 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 371.3 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 11.44 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Japan?
- Corporate income tax (cit) - statutory and targeted small business in Japan was 29.74 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Japan?
- The highest recorded value was 40.87 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Japan?
- The lowest recorded value was 29.74 Percentage of taxable income in 2018.
- How does Japan rank for corporate income tax (cit) - statutory and targeted small business?
- Japan ranks 25th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Japan?
- Over the last ten years it is down 0.8%. The long-run trend across the full record is falling.
- Where does this Japan data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.