Japan vs Singapore
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Singapore: 4/04/2026
Compare Japan and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Singapore
General CIT Rate:
23.2
General CIT Rate:
17
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
November 30
CIT Payment 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 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:
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.
Withholding Tax (WHT)
Japan
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Singapore
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Japan
Singapore
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
13.15%
