Japan vs Vietnam: tax comparison for expats & nomads
A sourced head-to-head on Japan and Vietnam: 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.
Japan vs Vietnam, side by side
| Japan | Vietnam | |
|---|---|---|
| Top income tax rate | 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 | 35%ⓘKPMG GMS Flash Alert 2026-040, Vietnam new Personal Income Tax Law (24 February 2026)“Monthly thresholds are increased, with the lowest bracket now up to VND 10 million (5 percent), and the top bracket for monthly income above VND 100 million (35 percent).”View source · accessed 2026-10-24 |
| Tax-residency day threshold | — | 183 daysⓘNational Assembly of Vietnam, Personal Income Tax Law No. 109/2025/QH15 (Official Gazette no. 37, 22 January 2026)“Có mặt tại Việt Nam từ 183 ngày trở lên tính trong 01 năm dương lịch hoặc tính theo 12 tháng liên tục kể từ ngày đầu tiên có mặt tại Việt Nam”View source · accessed 2026-10-24 |
| Signature tax regime | 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 | [source]PwC Worldwide Tax Summaries, Vietnam individual: Foreign tax relief and tax treaties (last reviewed 23 September 2026)“In respect of tax residents who have overseas income, PIT paid in a foreign country on income derived overseas is creditable. The credit shall not exceed the PIT amount payable on the income in Vietnam. Documents are required to support the claim.”View source · accessed 2026-10-24 |
| Digital nomad visa | 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 | No |
| Nomad-visa income requirement | — | — |
Every figure links to its source and verification date. Full guides: Japan · Vietnam.
Frequently asked questions
Is Japan or Vietnam 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, Japan or Vietnam?
Japan treats you as tax resident after its own residence test (no simple day count), and Vietnam after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.
Does Japan or Vietnam have a digital nomad visa?
Japan has a dedicated nomad/remote-work visa; Vietnam has no dedicated digital-nomad visa. See the "Digital nomad visa" row below for the sourced detail.