Liechtenstein vs Japan
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Japan: 4/03/2026
Compare Liechtenstein and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Japan
General CIT Rate:
12.5
General CIT Rate:
23.2
CIT Return Due Date:
July 1st (may be postponed)
CIT Return 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 Payment Due Date:
Within two months after the end of the company's fiscal year.
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.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Liechtenstein
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Japan
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%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Liechtenstein
Japan
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
29.26
