Rule change · 1 January 2027

Japan: For income arising from 1 January 2027 the reconstruction special income tax falls from 2.1% to 1.1% of base income tax and a defence special income tax of 1% of the income tax to be withheld is collected alongside it (NTA tax answer No

For income arising from 1 January 2027 the reconstruction special income tax falls from 2.1% to 1.1% of base income tax and a defence special income tax of 1% of the income tax to be withheld is collected alongside it (NTA tax answer No. 2260).