Tax Atlas

Digital nomad taxes in Japan

What a digital nomad needs to know about Japan: the visa and its income test, when Japan starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified September 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Japan digital nomad visa

Nomad visa exists
Designated Activities (Digital Nomad) (as of 2024)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 — Japan's digital nomad status (Designated Activities) allows remote work for foreign employers or clients for up to six months with no extension, for nationals of listed visa-exempt treaty countries earning at least JPY 10 million a year and holding private medical insurance covering at least JPY 10 million. The MOFA visa page for the status is dated 31 March 2024.

What you would actually pay

An effective-rate table for Japan isn’t available yet (its full bracket table is still being verified). The sourced rate and residency facts below still apply, and the interactive tool covers every modelled country.

If you do cross into tax residency, Japan’s income tax tops out at 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 — the top of the scale behind the figures above. The top combined marginal rate on ordinary income is 55.945%: 45% national income tax on taxable income above JPY 40 million, plus the 2.1% reconstruction surtax on that tax (45% x 1.021 = 45.945%), plus the flat 10% local inhabitant tax. From 2027 the surtax is split into 1.1% reconstruction and a new 1% defense surtax, which leaves the combined rate unchanged.

Regimes that can lower your tax in Japan

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Exit tax
15.315% (as of 2015)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 — Individuals leaving Japan with securities and similar financial assets worth JPY 100 million or more who have lived in Japan for more than 5 of the last 10 years are taxed at 15.315% on unrealised gains as if the assets were sold on departure. Time spent on Table 1 work-type statuses of residence does not count toward the 5 years, so foreign employees on working visas are generally outside the regime.
Minimum tax high income
22.5% (as of 2025)PwC Worldwide Tax Summaries“For tax years 2025 and 2026, where the individual’s aggregate income amount exceeds JPY 330 million of the threshold, the minimum tax is computed as 22.5% of the excess over JPY 330 million.”View source · accessed 2026-09-26 — From tax year 2025 a minimum tax of 22.5% of income above JPY 330 million applies when it exceeds the regular income tax, which mainly affects very large separately taxed capital gains. From tax year 2027 the rate rises to 30% and the threshold falls to JPY 165 million.

Frequently asked questions

Does Japan have a digital nomad visa?

Yes — the Designated Activities (Digital Nomad).

Sources

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When to talk to an advisor

This page maps Japan’s general rules for a remote worker. It cannot weigh your treaty position, your ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Japan (and in your home country) review your situation first.