Capital Gains Tax (Effective) - Japan Compared to Asia

Footnote | Export Sort: Alphabetically | Ascending | Descending

Click name of country for detailed information
South Korea 38.00%
Thailand 35.00%
Philippines 32.00%
Bangladesh 30.00%
India 30.00%
Azerbaijan 25.00%
Nepal 25.00%
Laos 24.00%
China 20.00%
Uzbekistan 20.00%
Taiwan 20.00%
Cambodia 20.00%
Japan 15.00%
Kazakhstan 15.00%
Macau 12.00%
Myanmar 10.00%
Indonesia 5.00%
Malaysia 5.00%
Georgia 5.00%
Mongolia 2.00%
Vietnam 0.10%
Pakistan 0.00%
Hong Kong 0.00%
Sri Lanka 0.00%
Singapore 0.00%

Japan: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

  • The property is directly and jointly owned by husband and wife;
  • They have owned it for 10 years;
  • It is their only source of capital gains in the country
  • It has appreciated in value by 100% over the 10 years to sale
  • The property was worth US$250,000 or 250,000 at purchase.
  • It is not their sole or principal residence.


These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ


Source: Global Property Guide Research, Contributing Accounting Firms


Japan has house price statistics, particularly monthly average condominium prices in Tokyo, published by the Land Institute of Japan. Land price statistics are available from the Japan Real Estate Institute (JREI), as well as rent index. For a summary of Japan's economic and real estate trends, see monthly JREI reports. Japan's Statistics Bureau and the Bank of Japan have good collections of general economics data