# Japan tax treaties: how they affect foreign residents and which countries have one

URL: https://japanhow.com/money/tax/tax-treaty-japan-foreigners/
Author: JapanHow editors
Updated: Oct 29, 2026

## Summary

As of October 2026, Japan's Ministry of Finance counts 78 income tax treaties covering 81 countries and jurisdictions. A treaty can reduce or exempt Japanese tax on some income of a non-resident, such as interest, dividends, pensions or student grants. You claim it by filing an Application Form for Income Tax Convention through the payer before payment. Nepal, Myanmar and Mongolia are not on the Ministry's June 2026 list. A new Philippines treaty is signed but not yet in force.

## Key facts

- Income tax treaties: 78, covering 81 countries
- Default non-resident withholding: 20.42%
- How to claim: Treaty form, via the payer, before payment
- Not on the list: Nepal, Myanmar, Mongolia

**Japan's income tax treaties:** 78 treaties, 81 countries and jurisdictions (Ministry of Finance index, as of October 2026. The country list is dated 26 June 2026.)

As of October 2026, Japan has **78 income tax treaties covering 81 countries and jurisdictions**, according to the Ministry of Finance. For a foreign resident, a treaty matters mostly when Japan taxes you as a **non-resident**, for example on money paid to you after you leave, or on a student grant. It can reduce or remove Japanese tax on certain income. It does not apply on its own: you have to claim it.

## Which countries have a treaty with Japan?

The Ministry of Finance list (dated 26 June 2026) includes many home countries of foreign residents:

| Country | Treaty in force (per the list) |
|---|---|
| Pakistan | 2008 |
| India | 1989, protocols in 2006 and 2016 |
| Vietnam | 1995 |
| Indonesia | 1982 |
| Bangladesh | 1991 |
| China | 1984 |
| Sri Lanka | 1968 |
| Philippines | 1980, protocol in 2006 |
| United States | 2004, protocol in force 2019 |

The list also includes South Korea, Thailand, Singapore, Hong Kong, Brazil, the United Kingdom, Germany and Australia, among others. The full list is on the Ministry's page.

**Not on the list:** Nepal, Myanmar and Mongolia do not appear. Taiwan is handled by a private tax arrangement (日台民間租税取決め), which the Ministry says is not a formal treaty. We did not confirm whether talks with any of these countries are under way.

**Philippines:** a new treaty was signed on 28 May 2026 but is not yet in force. The 1980 treaty is the one the list shows as in force.

## What does a treaty change?

The National Tax Agency (NTA) explains it for non-residents. Japan taxes non-residents only on Japan-source income, and payers generally withhold **20.42%** (15.315% on certain interest items). A treaty with the country where you live may lower that rate or exempt the income. The terms differ by treaty and by type of income.

The Ministry's list does not show the rates. They sit in each treaty text, which we have not summarized. Read the one for your country, or ask a tax accountant (税理士).

Who is a non-resident in Japan? It is not decided by your visa. See [Japan tax residency for foreigners](/money/tax/japan-tax-residency-foreigners/).

## Which form do you file?

The NTA publishes one form per income type. The ones most relevant to foreign residents:

| Form | Covers |
|---|---|
| 1 | Dividends |
| 2 | Interest |
| 3 | Royalties |
| 6 | Pay for personal services |
| 8 | Professors, students and business apprentices |
| 9 | Pensions and annuities |
| 11 | Refund of overpaid withholding |

For non-residents, the NTA says to submit the form **through the payer before payment**. If you miss that step, you can still claim a refund of the extra tax withheld. The NTA's list page does not give deadlines, so read the instructions on the PDF for your form.

If your country has no treaty, the NTA also lists forms under the Mutual Exemption Law. These cover similar income types. We did not confirm which jurisdictions it applies to.

## What a treaty does not do

- It does not change your visa or your tax residency status.
- It does not replace a tax return if you owe one. See [tax returns for foreigners](/money/tax/tax-return-japan-foreigners/).
- It is separate from pension totalization. For that, see [social security agreements](/money/pension/social-security-agreements-pension-japan/) and the [pension refund](/money/pension/pension-refund-japan/).

**Not individual advice:** Treaties have conditions that depend on your residence, income type and the wording of each treaty. We have not covered dual-resident tie-breaker rules or foreign tax credits. For your case, ask a licensed tax accountant (税理士) or your local tax office (税務署).

## Questions people ask

### Does Japan have a tax treaty with my country?

Check the Ministry of Finance list. It includes Pakistan, India, Vietnam, Indonesia, Bangladesh, China, Sri Lanka, the Philippines, Thailand, South Korea, the United States and the United Kingdom, among others. Nepal, Myanmar and Mongolia do not appear on the list dated 26 June 2026.

### What does a tax treaty do?

The National Tax Agency says a treaty between Japan and the non-resident's country may reduce tax rates or exempt certain income, such as interest, dividends, royalties or salaries. Terms differ by treaty, so read the one for your country.

### How do I claim treaty benefits in Japan?

Submit the Application Form for Income Tax Convention through the payer before payment. If you miss it, you can claim a refund of the withholding tax you overpaid.

### Is there a treaty form for students and professors?

Yes. Form 8 covers remuneration and grants for professors, students and business apprentices. Form 9 covers pensions and annuities.

### What if my country has no treaty with Japan?

Japanese domestic rules apply. The National Tax Agency also lists separate forms under the Mutual Exemption Law for some jurisdictions. Ask a tax accountant (税理士) which, if any, applies.

## Sources

- [租税条約等 締結状況](https://www.mof.go.jp/tax_policy/summary/international/tax_convention/index.htm), Ministry of Finance (accessed Oct 29, 2026)
- [租税条約 一覧 (as of 26 June 2026)](https://www.mof.go.jp/tax_policy/summary/international/tax_convention/tax_convetion_list_jp.html), Ministry of Finance (accessed Oct 29, 2026)
- [No.12006 Tax on the income of an individual non-resident](https://www.nta.go.jp/english/taxes/individual/12006.htm), National Tax Agency (accessed Oct 29, 2026)
- [Application Form for Income Tax Convention, etc.](https://www.nta.go.jp/english/taxes/withholing/tax_convention.htm), National Tax Agency (accessed Oct 29, 2026)