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Crypto tax in Japan 2026
For now Japan taxes crypto harshly: profits are miscellaneous income stacked on top of salary at the progressive scale — up to about 55% combined — with no loss carryforward.
Relief is scheduled but not arrived: the December 2025 reform outline moves crypto traded on licensed Japanese exchanges to the flat 20.315% with a 3-year loss carryforward, expected from around 1 January 2028 once securities-law amendments pass.
At a glance
- top rate
- ≈55% combined (miscellaneous income)
- entry band
- Progressive from 5% national; JPY 200,000 no-filing threshold for salaried side income
- tax year basis
- Calendar year
- filing deadline
- 16 February – 15 March
- residency basis
- Permanent residents: worldwide; non-permanent residents: Japan-source and remitted
- regime flag
- 20.315% exchange-crypto regime pending — expected 2028; staking and NFTs stay miscellaneous
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 5% – 45% national (+surtax) + 10% inhabitant | Net profit | Selling, swapping or spending crypto — miscellaneous income on top of other income |
| Same scale | Value received | Mining, staking, lending rewards and crypto salaries |
| 20.315% (pending) | Net gain | Planned regime for crypto traded via licensed Japanese exchanges — expected from about 2028, with 3-year loss carryforward |
Thresholds & allowances
- Side-income thresholdJPY 200,000
Salaried employees with total other income below this may skip national filing (inhabitant tax still applies)
- Loss reliefNone currently
Miscellaneous-income losses offset only other miscellaneous income in-year; no carryforward until the reform lands
Residency
Residency trigger
Every disposal — sale, swap, payment — realizes miscellaneous income at market value; records per transaction are essential because losses can't be carried.
Non-resident treatment
Non-residents are taxed on Japan-source crypto business income; private offshore trading by non-residents sits outside the Japanese net.
Notes
- The pending 20.315% regime covers only assets listed on licensed Japanese exchanges and sold through them — private-wallet and offshore-exchange trades are expected to stay at progressive rates.
- Staking, lending yields and non-fungible token gains remain miscellaneous income under the reform outline.
- Timing matters for large holders: gains realized before the new regime bite at up to ~55%.
- This block combines the current-law position with the verified reform outline — the source chapter does not cover crypto.
FAQ
How is crypto taxed in Japan right now?
As miscellaneous income at the full progressive scale — up to about 55% combined with inhabitant tax — with no loss carryforward; every swap or spend is a taxable event.
When does the 20% crypto rate start?
The reform outline targets around 1 January 2028 for a flat 20.315% on crypto traded through licensed Japanese exchanges, with a 3-year loss carryforward — pending final legislation.
Figures: tax year 2026, compiled from public sources. Not tax advice.