OCDE - Revenue Statistics in Asia and the Pacific 2026 Japan

Revenue Statistics in Asia and the Pacific 2026: JapanTax-to-GDP ratio OECD classification of taxes and interpretative guide Regional averages (OECD, LAC, Africa) refer to the 2026 edition of Revenue Statistics in Latin America and the Caribbean , and to the 2025 editions of Revenue Statistics (OECD) and Revenue Statistics in Africa . Revenue Statistics in Asia and the Pacific 2026 ─ Japan Tax-to-GDP ratio compared to other Asian and Pacific economies and regional averages, 2024 Japan's tax-to-GDP ratio was 33.7% in 2023 (latest available data), above the Asia-Pacific average of 19.7% by 14.0 percentage points. It was slightly below the OECD average (34.1%) by 0.3 percentage points.

Note by the ADB: The ADB recognises “Hong Kong (China)” as “Hong Kong, China" and “Kyrgyzstan” as “Kyrgyz Republic”. LAC refers to the average for Latin America and the Caribbean.

Figures in the graph and text may be different due to rounding. Tax-to-GDP ratio over time The tax-to-GDP ratio in Japan decreased by 0.8 percentage points from 34.5% in 2022 to 33.7% in

2023. From 2007 to 2023, the tax-to-GDP ratio in Japan increased by 6.6 percentage points from 27.2% to 33.7%. The highest tax-to-GDP ratio in this period was 34.5% in 2022, and the lowest 25.7% in 2009.

In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments. Data for 2023 are shown for Australia, Japan and Africa average as 2024 data are not available.

LAC refers to the average for Latin America and the Caribbean. 27.2

Low: 25.7

High: 34.5

33.7 0 5 10 15 20 25 30 35 40 45 Range Asia and Pacific Asia-Pacific average Japan% 34.1 #N/A 32.9 31.1 30.5 29.9 29.5 28.5 26.3 25.3 25.0 24.0 24.0 22.9 22.7 22.0 21.9 21.7 19.5 18.2 18.1 17.8 17.5 17.2 17.1 16.1 15.5 15.5 15.1 15.1 13.4 13.3 13.2 13.0 12.7 12.5 12.5 12.3 11.8 10.0 6.7 #N/A 33.7 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A Asia-Pacific average, 19.7 0 5

10 15 20 25 30 35 40 % Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026Tax structures Tax structure compared to the regional averages Other taxes correspond to the residual category and include income taxes unallocable to PIT or CIT, payroll taxes, property taxes, and other miscellaneous taxes. 2023 data are shown for Japan as 2024 data are not available. Data for 2023 are used for the Africa average and OECD average as 2024 data are not available. 2022 2023  Taxes on income, profits and capital gains 11.23 10.88 - 0.34 of which Personal income, profits and gains 6.50 6.18 - 0.32 Corporate income, profits and gains 4.73 4.70 - 0.03 Social security contributions 13.32 13.19 - 0.13 Taxes on goods and services 7.20 6.83 - 0.37 of which Value added taxes / Goods and services tax 5.20 4.94 - 0.26 Taxes on specific goods and services 1.53 1.43 - 0.09 of which Excises 1.34 1.27 - 0.07 Customs and import duties 0.18 0.15 - 0.02 Other taxes 2.80 2.83 + 0.03

TOTAL 34.55 33.73 - 0.81

For further information, please see: Revenue Statistics in Asia and the Pacific 2026 Tax structure refers to the share of each tax in total tax revenues. The highest share of tax revenues in Japan in 2023 was derived from social security contributions (39.1%). The second-highest share of tax revenues in 2023 was derived from personal income tax (18.3%). Summary of the tax structure in Japan Tax revenues in local currency Tax structure in Japan Japanese Yen, Billions % of GDP 2022 2023 

revenues in 2023 was derived from personal income tax (18.3%). Summary of the tax structure in Japan Tax revenues in local currency Tax structure in Japan Japanese Yen, Billions % of GDP 2022 2023  63 669 64 644 + 975 36 835 36 703 - 133 26 834 27 942 + 1 108 75 528 78 335 + 2 807 40 827 40 537 - 290 29 494 29 355 - 139 8 654 8 509 - 146 7 582 7 533 - 49 1 008 910 - 98 15 894 16 827 + 933 195 918 200 343 + 4 425 Tax revenue includes net receipts for all levels of government; figures in the table and text may not sum to the total indicated due to rounding. In this country note, “other taxes” is calculated as total tax minus taxes on income, profits and capital gains, social security contributions and taxes on goods and services. It includes taxes on payroll and workforce, taxes on property and other taxes (as defined in the OECD Interpretative Guide). 24 10 16 18 18 12 17 21 20 14 25 16 7 8 39 20 29 27 27 15 11 20 25 23 6 8 8 3 4 8 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% OECD LAC Africa Asia-Pacific Japan Personal income tax Corporate income tax

Social security contributions Value added taxes / Goods and services tax Other taxes on goods and services Other taxes Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026© OECD 2026 Attribution 4.0 International (CC BY 4.0) (https://creativecommons.org/licenses/by/4.0/) The full book is available in English: OECD (2026), Revenue Statistics in Asia and the Pacific 2026, Taxing informal and hard-to-tax sectors, OECD Publishing, Paris, https://doi.org/10.1787/065aa566-en Revenue Statistics in Asia and the Pacific 2026 is published with financial support from the governments of Canada, Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden and Switzerland. This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall b e one. This work is made available under the Creative Commons Attribution 4.0 Inte rnational licence. By using this work, you accept to be bound by the terms of th is licence Attribution – you must cite the work. Translations – you must cite the original work, identify changes to the original and add the following text: In the event of any discrepancy between the original work and the translation, only the text of original work should be considered valid . Adaptations – you must cite the original work and add the following text: This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party

employed in this adaptation should not be reported as representing the official views of the OECD or of its Member countries. Third-party material – the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and for any claims of infringement. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work. Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026