Japan inheritance tax calculator
Japanese inheritance tax (sōzokuzei) has one of the highest top rates in the world — up to 55% — above a basic exclusion that scales with the number of heirs. This is how the exclusion, the progressive scale and the spouse relief work in 2026.
Reflects 2026 Japanese rules · basic exclusion + statutory-share method · an estimate, not advice.
Model your Japanese inheritance — free →A basic exclusion that grows with the family
Japan first subtracts a basic exclusion of ¥30,000,000 plus ¥6,000,000 per statutory heir. Only the estate above that is taxed. Japan then computes tax on notional statutory-share slices and reallocates it — so the number of statutory heirs materially changes the result.
The 2026 figures
- Basic exclusion: ¥30,000,000 + ¥6,000,000 × (number of statutory heirs).
- Progressive scale: 10% up to ¥10,000,000, rising through 15/20/30/40/45/50% to a top rate of 55% above ¥600,000,000.
- Spouse relief: a surviving spouse pays no tax up to the greater of ¥160,000,000 or their statutory share — a very large shield.
- Non-lineal heirs (e.g. siblings) face a 20% surcharge on their computed tax.
The traps that catch Japanese estates
- The single-heir approximation. HeirCalc's estimate is exact with one statutory heir; with several, the statutory-share method changes the total — confirm with a Japanese zeirishi (tax accountant).
- Worldwide reach. Long-term residents (and Japanese nationals) are taxed on worldwide assets; a 10-year tail can follow emigration.
- Fast, high rates. With a modest exclusion and a 55% top rate, large estates are taxed hard — the ten-month filing window is tight.
See your own numbers
HeirCalc applies the basic exclusion, the progressive scale and the spouse relief to your exact inheritance — and shows the statutory reason behind every figure. It runs entirely in your browser; nothing is saved or sent anywhere.
Run your Japanese inheritance in HeirCalc →This guide is general information for 2026, not legal, tax, or financial advice. The outcome turns on precise facts — residence, the exact assets, the reliefs and elections available, and how title is held — that can change the result. Confirm your situation with a qualified professional. HeirCalc is an estimator by Krometis Analytics.