Statutory corporate income tax rate in Japan

Japan: Statutory corporate income tax rate was 29.7% in 2018. ▼ Falling

Latest (2018)
29.7%
Change on year
down 0.8%
World rank
20th
of 93 countries
All-time high
40.9%
in 2000
All-time low
29.7%
in 2018
Years of data
19
2000–2018

Statutory corporate income tax rate in Japan, 2000–2018

0102030402000200920182000: 40.9 %2001: 40.9 %2002: 40.9 %2003: 40.9 %2004: 39.5 %2005: 39.5 %2006: 39.5 %2007: 39.5 %2008: 39.5 %2009: 39.5 %2010: 39.5 %2011: 39.5 %2012: 39.5 %2013: 37 %2014: 37 %2015: 32.1 %2016: 30 %2017: 30 %2018: 29.7 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

In 2018, statutory corporate income tax rate in Japan stood at 29.7%. That is the lowest value across all 19 years on record.

The figure is down 0.8% on the previous year and down 24.8% over ten years.

Over the whole period, statutory corporate income tax rate in Japan peaked at 40.9% in 2000 and was at its lowest, 29.7%, in 2018.

That places Japan 20th out of 93 countries with data for 2018, putting it in the top quarter.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Japan, year by year

Annual values for Statutory corporate income tax rate in Japan, 2000 to 2018.
Year % Change
2000 40.9%
2001 40.9% +0.0%
2002 40.9% +0.0%
2003 40.9% +0.0%
2004 39.5% -3.3%
2005 39.5% +0.0%
2006 39.5% +0.0%
2007 39.5% +0.0%
2008 39.5% +0.0%
2009 39.5% +0.0%
2010 39.5% +0.0%
2011 39.5% +0.0%
2012 39.5% +0.0%
2013 37.0% -6.4%
2014 37.0% +0.0%
2015 32.1% -13.2%
2016 30.0% -6.7%
2017 30.0% +0.0%
2018 29.7% -0.8%

Averages by decade

DecadeAverage LowestHighest Years
2000s 40.1% 39.5% 40.9% 10
2010s 34.9% 29.7% 39.5% 9

Countries ranked near Japan

  1. 19 Germany 29.8% compare
  2. 21 Belgium 29.6% compare
  3. 22 Peru 29.5% compare
  4. 23 Greece 29.0% compare

See the full ranking of 93 places →

More economy & growth data for Japan

All data for Japan →

Frequently asked questions

What is statutory corporate income tax rate in Japan?
Statutory corporate income tax rate in Japan was 29.7% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in Japan?
The highest recorded value was 40.9% in 2000.
What is the lowest statutory corporate income tax rate recorded in Japan?
The lowest recorded value was 29.7% in 2018.
How does Japan rank for statutory corporate income tax rate?
Japan ranks 20th out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Japan?
Over the last ten years it is down 24.8%. The long-run trend across the full record is falling.
Where does this Japan data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Japan. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 29 August 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/japan/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.