# Tokyo corporate taxes and occupancy taxes

> Tokyo has a 30.6% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

**Canonical URL:** https://classa.info/cities/tokyo/taxes-and-incentives
**Page type:** city-topic
**Last updated:** 2026-04-15T00:00:00.000Z
**License:** CC BY 4.0 with attribution to Class A Atlas (https://classa.info).

## TL;DR
- Headline corporate tax: 30.6%.
- Property taxes / business rates / equivalents are a separate line item — model them explicitly.
- Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

## Key facts
- **city**: Tokyo
- **country**: Japan
- **region**: APAC
- **classARentLocal**: ¥50,000/tsubo/mo · ≈ $113 PSF/yr USD
- **classARentUsd**: $113/sqft/yr
- **vacancy**: 4.6%
- **typicalLeaseYears**: 5
- **typicalRentFreeMonths**: 4
- **submarkets**: 6
- **primeYieldPct**: 3%
- **corporateTaxPct**: 30.6%

## FAQ
### What is Tokyo's corporate tax rate?
Around 30.6% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

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Citation: Source: Class A Atlas (https://classa.info/cities/tokyo/taxes-and-incentives), updated 2026-04-15T00:00:00.000Z.