Japan vs Kazakhstan
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Kazakhstan: 4/06/2026
Compare Japan and Kazakhstan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Kazakhstan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Kazakhstan
General CIT Rate:
23.2
General CIT Rate:
20
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
April 10
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:
25th of each month
Withholding Tax (WHT)
Japan
Kazakhstan
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Kazakhstan
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Universal income tax rates apply
Effective Tax Rate (ETR)
Japan
Kazakhstan
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
