Free Japan Crypto Tax Calculator
Estimate your Japanese crypto tax for the 2026 filing year — before the flat-rate reform arrives in 2028.
In Japan, crypto gains are taxed as miscellaneous income under comprehensive taxation. Your gain is stacked on top of salary and other income, then taxed at progressive national income tax rates (5%–45%) plus roughly 10% inhabitant tax — a combined top rate of about 55%. There is no short-term/long-term distinction, and crypto-to-crypto trades are taxable at market value.
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Last updated: September 2026 · Tax law reference: NTA Answer No. 1460 — Crypto asset gains
Key Takeaways
- Crypto gains are miscellaneous income — stacked on top of your salary, taxed at progressive rates 5%–45% + ~10% inhabitant tax (top ≈ 55%).
- No holding-period benefit today — one day or ten years, the rate is the same.
- ¥200,000 rule: salaried employees with total miscellaneous income within ¥200,000 may not need to file.
- Blue-return filers can carry losses forward 3 years; white-return filers cannot.
- Coming in 2028: a flat 20.315% rate for tokens listed on FSA-licensed Japanese exchanges.
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This is an estimate only and does not constitute tax advice. Please consult a qualified tax professional (zeirishi) or the National Tax Agency for your specific situation.
How Crypto Is Taxed in Japan
Japan's National Tax Agency treats gains from selling or spending crypto assets (暗号資産) as miscellaneous income under comprehensive taxation. When you dispose of crypto — by selling for yen, trading one coin for another, or buying goods — the gain is calculated in yen and added to your total income for the year.
Progressive national income tax. Your total taxable income determines your bracket, from 5% to 45%, applied with quick-calculation deductions. On top of national income tax, a local inhabitant tax of roughly 10% applies. Combined, the top effective rate is around 55% — one of the highest crypto tax rates in the developed world.
No holding-period benefit — yet. Unlike stocks in Japan (which enjoy separate taxation at ~20%), crypto gains currently get no long-term discount no matter how long you hold. This is exactly what the 2026 reform changes: parliament approved moving crypto under the Financial Instruments and Exchange Act in July 2026, and a flat 20.315% rate (15% national + 5% inhabitant, including surtax) is scheduled to apply from January 1, 2028 — but only for tokens listed on FSA-licensed Japanese exchanges (roughly 105 tokens including Bitcoin and Ethereum). DeFi yields, staking rewards, and trades on unregistered or foreign exchanges would still fall under miscellaneous income rules.
The ¥200,000 rule. If you are a salaried employee and your total miscellaneous income (crypto gains plus other side income) for the year stays within ¥200,000, you generally do not need to file a final tax return for it. Above that threshold, you must report crypto gains in your kakutei shinkoku (確定申告).
Losses. Crypto losses can offset gains within miscellaneous income in the same year. Blue-tax-return (青色申告) filers — typically those keeping proper books with accounting software — can carry unused losses forward for three years. White-tax-return (白色申告) filers cannot carry losses forward at all, which is a strong reason to consider switching to blue filing if you trade actively.
Cost basis. The acquisition cost includes the purchase price and fees directly related to acquiring the asset. Because Japanese exchanges list prices in yen, keep records of the yen value at the time of each transaction — including crypto-to-crypto swaps, where the yen value at the moment of the trade becomes both your sale proceeds and the new cost basis.
Staking, mining, and airdrops. Rewards from staking or lending are generally taxed as miscellaneous income when received (often at their yen market value), separate from the gain on later disposal. Mining income for business-like activity may be treated as business income.
Record keeping. Keep transaction records (dates, amounts, yen values, exchange statements) for at least 7 years in principle for white filers and blue filers. Japanese exchanges report account data under the Payment Services Act framework, and the NTA increasingly uses data matching to detect unreported gains.
2026 Japanese National Income Tax Rates
| Taxable Income (JPY) | National Rate | + Inhabitant Tax |
|---|---|---|
| ≤ 1,000,000 | 5% | ≈ 10% flat (top combined ≈ 55%) |
| 1,000,001 – 1,800,000 | 10% | |
| 1,800,001 – 3,600,000 | 20% | |
| 3,600,001 – 6,600,000 | 23% | |
| 6,600,001 – 10,000,000 | 33% | |
| 10,000,001 – 18,000,000 | 40% | |
| > 18,000,000 | 45% |
Your crypto gain is added to your other income, and the total determines your bracket (quick-calculation deductions applied). The calculator also applies a 2.1% special reconstruction surtax within the national figures implicitly via the quick deduction table approximation — the displayed combined top rate is about 55%. From January 1, 2028, listed tokens on licensed exchanges move to a flat 20.315%.
Japan Crypto Tax Glossary
Japan Crypto Tax FAQ
How is crypto taxed in Japan? ▾
Gains from selling or spending crypto are classified as miscellaneous income and taxed under comprehensive taxation: national income tax at progressive rates from 5% to 45%, plus inhabitant tax of about 10%. The combined top rate is roughly 55%.
Is there a short-term and long-term crypto tax difference in Japan? ▾
No. Unlike the US or Australia, Japan currently applies the same miscellaneous income tax rate regardless of how long you held the asset.
When does Japan's 20% crypto tax start? ▾
Parliament approved reclassifying crypto under the Financial Instruments and Exchange Act in July 2026. A flat rate of 20.315% (15% national income tax plus 5% inhabitant tax, including surtax) is scheduled to apply from January 1, 2028, for tokens listed on FSA-licensed Japanese exchanges.
Do I need to file if my crypto gains are under ¥200,000? ▾
Salaried employees generally do not need to file an income tax return if total miscellaneous income other than salary and retirement income stays within ¥200,000 per year. Above that, crypto gains must be reported on your final tax return (kakutei shinkoku).
Other Crypto Tax Calculators
Have many trades? Use the free CSV batch import or estimate your savings with the tax-loss harvesting calculator — both run 100% locally in your browser.