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