When are the Corporate Income Tax (CIT) returns due in Japan and British Virgin Islands?

For Japan: Within two months after the end of the company's fiscal year.. For British Virgin Islands: N/A.

When are the Corporate Income Tax (CIT) payments due in Japan and British Virgin Islands?

For Japan: Within two months after the end of the company's fiscal year.. For British Virgin Islands: N/A.

What are the resident Withholding Tax (WHT) rates in Japan and British Virgin Islands?

For Japan: 20/20/0. For British Virgin Islands: 0%.

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

For Japan: 15/20/20. For British Virgin Islands: 0%.

What are the general VAT rates in Japan and British Virgin Islands?

For Japan: 10. For British Virgin Islands: 0%.

What are the Composite Effective Average Tax Rates in Japan and British Virgin Islands?

For Japan: 28.36. For British Virgin Islands: .

What are the Composite Effective Marginal Tax Rates in Japan and British Virgin Islands?

For Japan: 29.26. For British Virgin Islands: .

Corporate Tax Comparison

Japan vs British Virgin Islands

Q: What are the general Corporate Income Tax (CIT) rates in Japan and British Virgin Islands?

For Japan: 23.2. For British Virgin Islands: The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/.

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

For Japan: Within two months after the end of the sixth month of the company's accounting period.. For British Virgin Islands: N/A.

Q: What are the Capital Gain Tax (CGT) rates in Japan and British Virgin Islands?

For Japan: Capital gains are subject to the normal corporate income tax rate.. For British Virgin Islands: 0%.

Compare Japan and British Virgin Islands 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 · British Virgin Islands: 4/04/2026

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Compare Corporate Tax

Japan

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Japan: 4/03/2026 · British Virgin Islands: 4/04/2026

Corporate Income Tax (CIT)

Japan

British Virgin Islands

General CIT Rate:

23.2

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

CIT Return Due Date:

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

CIT Return Due Date:

N/A

CIT Payment Due Date:

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

CIT Payment Due Date:

N/A

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:

N/A

Withholding Tax (WHT)

Japan

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

15/20/20

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

Value-Added Tax (VAT)

Japan

British Virgin Islands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Japan

British Virgin Islands

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Japan

British Virgin Islands

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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Japan vs British Virgin Islands

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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