Hong Kong vs Japan: tax comparison for expats & nomads
A sourced head-to-head on Hong Kong and Japan: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.
Effective income tax by income
An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.
Hong Kong vs Japan, side by side
| Hong Kong | Japan | |
|---|---|---|
| Top income tax rate | 17%ⓘInland Revenue Department (IRD), PAM 39(e) A guide to Salaries Tax (1), May 2026“Salaries Tax is chargeable on the smaller of your net chargeable income at progressive rates and your net total income at standard rate.”View source · accessed 2026-10-24 | 55.945%ⓘMinistry of Finance Japan (Learning More About Taxes, June 2024)“For income from 2015, a new tax rate of 45% was created for taxable income exceeding 40 million yen to revive income redistribution function of the tax system.”View source · accessed 2026-09-26 |
| Tax-residency day threshold | 180 daysⓘInland Revenue Department (IRD), Certificate of Resident Status“Individual who stays in Hong Kong for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment”View source · accessed 2026-10-24 | — |
| Signature tax regime | [source]PwC Worldwide Tax Summaries“The Hong Kong Inland Revenue Department (HKIRD) will generally accept that an employment is a non-Hong Kong employment if all of the following three conditions are met:”View source · accessed 2026-10-24 | 15.315%ⓘKPMG Japan Tax Newsletter (20 April 2015)“Under the 2015 tax reform, special measures to impose income tax on unrealized capital gains on financial assets held by an individual at the time of departure from Japan (exit tax regime) were introduced.”View source · accessed 2026-09-26 |
| Digital nomad visa | No | Yes — Designated Activities (Digital Nomad)ⓘImmigration Services Agency of Japan“Annual income of an applicant must be at least 10 million yen at the time of application.”View source · accessed 2026-09-26 |
| Nomad-visa income requirement | — | — |
Every figure links to its source and verification date. Full guides: Hong Kong · Japan.
Frequently asked questions
Is Hong Kong or Japan better for tax?
It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.
Which has the lower tax-residency threshold, Hong Kong or Japan?
Hong Kong treats you as tax resident after 180 days, and Japan after its own residence test (no simple day count). But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Hong Kong or Japan have a digital nomad visa?
Hong Kong has no dedicated digital-nomad visa; Japan has a dedicated nomad/remote-work visa. See the "Digital nomad visa" row below for the sourced detail.