Japan vs Cayman Islands
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Cayman Islands: 4/05/2026
Compare Japan and Cayman Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Cayman Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Cayman Islands
General CIT Rate:
23.2
General CIT Rate:
N/A
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
N/A
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:
N/A
Withholding Tax (WHT)
Japan
Cayman Islands
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):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Cayman Islands
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Japan
Cayman Islands
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
