Singapore vs Japan
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Japan: 4/03/2026
Compare Singapore and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Japan
General CIT Rate:
17
General CIT Rate:
23.2
CIT Return Due Date:
November 30
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Singapore
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Japan
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Singapore
Japan
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
29.26
