Corporate Tax Comparison

Japan vs Puerto Rico

Compare Japan and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Japan: 4/03/2026 · Puerto Rico: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Japan

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Japan: 4/03/2026 · Puerto Rico: 4/06/2026

Corporate Income Tax (CIT)

Japan

Puerto Rico

General CIT Rate:

23.2

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

Within two months after the end of the company's fiscal year.

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

Within two months after the end of the company's fiscal year.

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Estimated Payment Due Date:

Within two months after the end of the sixth month of the company's accounting period.

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Japan

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/29/29

Value-Added Tax (VAT)

Japan

Puerto Rico

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

11.5

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Japan

Puerto Rico

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Japan

Puerto Rico

Composite Effective Average Tax Rate:

28.36

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

29.26

Composite Effective Marginal Tax Rate:

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