Japan vs Thailand
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Thailand: 4/04/2026
Compare Japan and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Thailand
General CIT Rate:
23.2
General CIT Rate:
20%
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
settled within the same 150-day period
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:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Japan
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Thailand
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 CIT rate.
Effective Tax Rate (ETR)
Japan
Thailand
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
21.74%
