Corporate Tax Comparison

Japan vs Liechtenstein

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

Base Country/Region

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Compare Corporate Tax

Japan

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Japan

Liechtenstein

General CIT Rate:

23.2

General CIT Rate:

12.5

CIT Return Due Date:

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

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

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

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

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:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Withholding Tax (WHT)

Japan

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Japan

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Japan

Liechtenstein

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Effective Tax Rate (ETR)

Japan

Liechtenstein

Composite Effective Average Tax Rate:

28.36

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

29.26

Composite Effective Marginal Tax Rate:

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