Japan Tax Exempt Income

The following forms of income are exempt from tax if they are received by an individual:
  • Relocation expenses paid by an employer.
  • Housing supplied by the employer, subject to certain terms.
  • Reasonable airfare paid by the employer for home leave.
  • Severance pay, subject to certain conditions.
  • Incidental income from gifts and grants from the company, subject to specific conditions.
  • For companies, dividends received from a Japanese company, when the holding in the paying company is 33.33% or more and the shares are held for six months minimum are tax exempt.
  • If the holding is less than 25% or the holding period is less than six months 50% of the dividend income is taxable.
  • Dividend received from a foreign company when the holding is 25% or more and the holding period is more than six months, only 5% of the dividend income is taxable.
    95% of the income is tax exempt.




Bulgaria Tax exempt income | China Tax exempt income | Cyprus Tax exempt income | Estonia Tax exempt income | Finland Tax exempt income | Germany Tax exempt income | Greece Tax exempt income | Hungary Tax exempt income | India Tax exempt income | Ireland Tax exempt income | Israel Tax exempt income | Italy Tax exempt income | Japan Tax exempt income | Latvia Tax exempt income | Lithuania Tax exempt income | Malta Tax exempt income | Poland Tax exempt income | Portugal Tax exempt income | Romania Tax exempt income | Russia Tax exempt income | Serbia Tax exempt income | Slovakia Tax exempt income | Slovenia Tax exempt income | Turkey Tax exempt income