What are the general Corporate Income Tax (CIT) rates in Japan and Hungary?

For Japan: 23.2. For Hungary: 9.

When are the Corporate Income Tax (CIT) returns due in Japan and Hungary?

For Japan: Within two months after the end of the company's fiscal year.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

When are the Corporate Income Tax (CIT) payments due in Japan and Hungary?

For Japan: Within two months after the end of the company's fiscal year.. For Hungary: After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers)..

What are the resident Withholding Tax (WHT) rates in Japan and Hungary?

For Japan: 20/20/0. For Hungary: N/A.

What are the non-resident Withholding Tax (WHT) rates in Japan and Hungary?

For Japan: 15/20/20. For Hungary: N/A.

What are the general VAT rates in Japan and Hungary?

For Japan: 10. For Hungary: 27.

What are the Capital Gain Tax (CGT) rates in Japan and Hungary?

For Japan: Capital gains are subject to the normal corporate income tax rate.. For Hungary: Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable..

What are the Composite Effective Average Tax Rates in Japan and Hungary?

For Japan: 28.36. For Hungary: 10.31%.

What are the Composite Effective Marginal Tax Rates in Japan and Hungary?

For Japan: 29.26. For Hungary: 6.62%.

Corporate Tax Comparison

Japan vs Hungary

Q: When are the Corporate Income Tax (CIT) estimated payments due in Japan and Hungary?

For Japan: Within two months after the end of the sixth month of the company's accounting period.. For Hungary: Pay by quarter or by month..

Compare Japan and Hungary 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 · Hungary: 4/05/2026

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Compare Corporate Tax

Japan

Hungary

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Japan: 4/03/2026 · Hungary: 4/05/2026

Corporate Income Tax (CIT)

Japan

Hungary

General CIT Rate:

23.2

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

CIT Payment Due Date:

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

CIT Payment Due Date:

After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).

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:

Pay by quarter or by month.

Withholding Tax (WHT)

Japan

Hungary

Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/0

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/20/20

None-Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Value-Added Tax (VAT)

Japan

Hungary

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Japan

Hungary

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.

Effective Tax Rate (ETR)

Japan

Hungary

Composite Effective Average Tax Rate:

28.36

Composite Effective Average Tax Rate:

10.31%

Composite Effective Marginal Tax Rate:

29.26

Composite Effective Marginal Tax Rate:

6.62%

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Japan vs Hungary

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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