Japan Gift Tax (Zoyozei) Calculator

About the Japan Gift Tax (Zoyozei) Calculator

Japanese gift tax (zoyozei, 贈与税) is charged on the person who receives a gift, on everything received in a calendar year. Under calendar-year taxation (暦年課税) the first ¥1,100,000 a year is exempt and the rest is taxed at 10 % to 55 %: at the special rates for gifts from parents or grandparents to someone aged 18 or over, at the general rates for everything else. Under settlement at inheritance (相続時精算課税), which you can choose for a parent or grandparent aged 60 or over, ¥1,100,000 a year and then ¥25,000,000 in all are not taxed and 20 % is due above them.

This calculator works out both, shares the tax between the two kinds of rate when you get both in one year, and keeps track of each donor’s special deduction. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the gift tax for the year, with the first rows of each table, while every other figure stays hidden until you unlock it with a Pro pass.

Calendar-year gift tax (暦年課税)

Add up everything you received from 1 January to 31 December, take off ¥1,100,000, round down to ¥1,000 and apply the table. The ¥1,100,000 is per recipient, not per donor: gifts from several people share it (NTA No.4410).

• Special rates (特例税率): gifts from parents, grandparents and other lineal ascendants to a recipient aged 18 or over on 1 January: 10 % up to ¥2,000,000, then 15 %, 20 %, 30 %, 40 %, 45 % and 50 %, up to 55 % above ¥45,000,000.
• General rates (一般税率): everything else — from a spouse, brothers and sisters, parents-in-law, or from parents to someone under 18: 10 % up to ¥2,000,000, rising faster to 55 % above ¥30,000,000.

With both in one year, the tax is worked out on all the gifts at each set of rates, and each kind takes its share of that tax (NTA No.4408).

Settlement at inheritance (相続時精算課税)

A recipient aged 18 or over can choose it for each parent or grandparent aged 60 or over. Then, for that donor, ¥1,100,000 a year comes off (shared in proportion if you have two such donors in a year), then a special deduction of ¥25,000,000 in all over the years, and 20 % is charged on the rest. The choice cannot be undone, and the special deduction needs a gift tax return filed on time. When the donor dies, the gifts less each year’s ¥1,100,000 are added to the estate and the gift tax paid is credited against the inheritance tax (NTA No.4103, No.4409).

Returns and payment

A gift tax return is filed from 1 February to 15 March of the year after the gifts when calendar-year gifts are above ¥1,100,000, or when gifts under settlement at inheritance are above that year’s ¥1,100,000; the first year of settlement at inheritance also needs its notice (相続時精算課税選択届出書). The tax is paid by the same 15 March (NTA No.4103, Inheritance Tax Act).

Limitations

• One recipient and one year at a time. Gifts between living people only: what passes on a death is inheritance tax (see the Japan Inheritance Tax Calculator).
• Special exemptions for particular gifts are not applied, such as the deduction of up to ¥20,000,000 for a home given to a spouse after 20 years of marriage (贈与税の配偶者控除).
• Gifts of land, buildings and shares are taken at the value you enter; their tax values follow valuation rules this page does not apply.
• Calendar-year gifts within the years before a death are added back for inheritance tax; this page shows the gift tax alone.
• An estimate from the published rules, not tax advice: the tax office decides.

Privacy

On this device: nothing is sent

Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.