Japan vs Hungary
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Hungary: 4/05/2026
Compare Japan and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Hungary Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Hungary
General CIT Rate:
23.2
General CIT Rate:
9
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
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:
Pay by quarter or by month.
Withholding Tax (WHT)
Japan
Hungary
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
Hungary
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
Effective Tax Rate (ETR)
Japan
Hungary
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
6.62%
