Kazakhstan vs Japan
Corporate Tax Comparison
Time of Update: Kazakhstan: 4/06/2026 / Japan: 4/03/2026
Compare Kazakhstan and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Kazakhstan vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Kazakhstan
Japan
General CIT Rate:
20
General CIT Rate:
23.2
CIT Return Due Date:
March 31
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
April 10
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
25th of each month
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Kazakhstan
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Kazakhstan
Japan
General Capital Gain Tax Rate:
Universal income tax rates apply
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Kazakhstan
Japan
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
29.26
