Austria vs Japan
Corporate Tax Comparison
Time of Update: Austria: 3/24/2026 / Japan: 4/03/2026
Compare Austria and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Austria vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Austria
Japan
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
General CIT Rate:
23.2
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Installment payments by quarter.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Austria
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Austria
Japan
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Austria
Japan
Composite Effective Average Tax Rate:
22.91%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
21.96%
Composite Effective Marginal Tax Rate:
29.26
