Tax of Property Investment in Japan | Japan Property Navi

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Tax

Tax 


Withholding Tax 
  Tenant or buyer need to pay withholding tax to tax office to deduct from payment.
  ・Individual 
      Rental :  20.42%  ( 0% if own stay or family stay)
      Sell      :  0%  (10.21 % if selling price is more than JPY100 million )
  ・Company
       Rental : 20.42 % 
       Sell   : 10.21 %


Income Tax

・Individual 
Taxable income from Rental Tax Rate
      1,000 ~ 1,950,000 5%
1,950,001 ~ 3,300,000 10%
3,300,001 ~ 6,950,000 20%
6,950,001 ~ 9,000,000 23%
  9,000,001 ~ 18,000,000 33%
18,000,001 ~ 40,000,000 40%
      40,000,001 ~  Above 45%
・Company : 15% or 23.4 % (depends on capital and income)
  

Reconstruction Tax : 2.1% of income tax untill 2037


Capital Gain Tax  (Only for individual owner)
  ・0 ~ 5years       : 15.315%
  ・5 years above  : 30.63%  


Stamping fee :  JPY20,000 ~ JPY100,000  depends on the SPA price


Registration license Tax for mortgage : Mortgage amount * 0.4%


Registration license Tax for Title transfer
・Land : Standard Rate of (Fixed Asset ) * 1.5%        
・Building : Standard Rate of (Fixed Asset ) * 2%   


Real Estate acquisition Tax
・Land :  Standard Rate of (Fixed Asset ) * 1.5%        
・Building : Standard Rate of (Fixed Asset ) * 3% (only for Residential, others is 4%)  
 ※ those rate will be end of March 2021 


City Planning Tax : Standard Rate of (Fixed Asset )* 0.3%


Consumption Tax : 8% (rental from corporate tenant, agency fee etc )