Do loss-making corporations in Japan still pay taxes?

Yes. While income-based taxes drop to zero, corporations must pay the mandatory municipal Per Capita Levy (Kintowari), starting from 70,000 JPY per year regardless of profit.

Why is the effective tax rate lower than the nominal tax rate sum?

Because Japanese Enterprise Tax paid in the current tax year is legally deductible as an expense against the subsequent year's taxable income, lowering effective tax to ~30%.

اليابانمحدث لعام 2026المالية والاستثمار

Japan Corporate Effective Tax Rate Calculator 2026

Calculate corporate national tax, local corporate tax, enterprise tax, and inhabitant taxes for businesses in Japan, modeling the standard 15%-23.2% SME brackets and ~30% effective rate.

ضريبة الدخل والشرائح نقطة التعادل المالي هوامش الربح والأسعار

النتيجة النهائية

Total Corporate Taxes Due

3,226,144¥

Net Profit After Corporate Taxes

8,773,856¥

بيانات ومدخلات الحساب

Taxable Corporate Profit

خيارات سريعة:

Corporate Capital Size

Total Corporate Taxes Due

3,226,144¥

Net Profit After Corporate Taxes

8,773,856¥

Effective Tax Rate

%26.88

National Corporation Tax

2,128,000 ‎¥‎

Local Corporation Tax

219,184 ‎¥‎

Corporate Inhabitant Tax

148,960 ‎¥‎

Corporate Enterprise Tax

660,000 ‎¥‎

Taxes Paid vs Net Profit

Total Corporate Taxes Due

3,226,144 ‎¥‎(27%)

Retained Earnings Balance

8,773,856 ‎¥‎(73%)

Based on standard municipal and national tax rates for corporations with capital under 100M JPY. Excludes size-based business taxation (Gaikei Hyojun).

هذه الحاسبة هي أداة رياضية ونموذج تقديري لأغراض التخطيط والتوعية والاسترشاد. النتائج الظاهرة تعتمد على مدخلاتك والمعادلات العامة ولا تُعد استشارة مالية أو استثمارية أو ضريبية ملزمة. يُرجى دائماً مراجعة المختصين قبل اتخاذ أي قرارات مالية.

المرجع النظامي / القانوني: 法人税法第66条 (各事業年度の所得に対する法人税率) 及び地方税法 (法人事業税・法人住民税の標準税率)تاريخ التحقق والتحديث: 2026-09-03

آلية ومعادلة الحساب القانونية

Total Taxes = Corporation Tax (15% up to 8M / 23.2% above) + Local Corporate Tax + Inhabitant Tax + Enterprise Tax + Per Capita Flat Fee (70,000 JPY)

الأسئلة الشائعة

SMEs with capital under 100 million JPY enjoy a reduced 15.0% national corporate tax rate on annual taxable income up to 8 million JPY (compared to standard 23.2%).