Lithuania vs Japan
Corporate Tax Comparison
Time of Update: Lithuania: 4/05/2026 / Japan: 4/03/2026
Compare Lithuania and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Lithuania vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Lithuania
Japan
General CIT Rate:
17
General CIT Rate:
23.2
CIT Return Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
Before the 15th day of the sixth month in the next tax period.
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Prepaid CIT must be paid before the 15th of the last month of the corresponding quarter.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Lithuania
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
17/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Lithuania
Japan
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Lithuania
Japan
Composite Effective Average Tax Rate:
13.67%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
7.25%
Composite Effective Marginal Tax Rate:
29.26
