Japan Crypto Tax Calculator

For individuals, profit from crypto is miscellaneous income. It is added to your salary and other income and taxed at progressive national rates of 5% to 45%, plus a 2.1% surtax on that tax and 10% inhabitant tax. Crypto is not taxed at the flat rate that applies to shares.

It depends on your other income. Take someone with ¥5,000,000 of other taxable income who sells 0.5 BTC bought at ¥12,000,000 per BTC for ¥16,000,000 per BTC, a profit of ¥2,000,000. National income tax on it is ¥401,500, the surtax is ¥8,431 and inhabitant tax is ¥200,000, so the total is ¥609,931, about 30% of the profit.

It is the local tax paid to your prefecture and municipality. It is a flat 10% of taxable income, so it adds 10% of your crypto profit on top of national income tax. It is billed in the year after you make the profit.

An employee whose salary is settled by year-end adjustment, and whose income from other sources is ¥200,000 or less for the year, does not need to file an income tax return. The rule covers national income tax only: the profit should still be reported to your municipality for inhabitant tax. It does not apply if you have to file a return for another reason.

Yes, but not for 2026. Japan has passed laws that move listed crypto to separate taxation at about 20%, the same as shares, with losses carried forward for three years. The new rate starts on the 1 January after the new financial rules take effect. Reports put that at 1 January 2028, with 2027 possible. Until then the rules on this page apply.

Yes. Swapping is treated as selling the crypto you give up at its market value in yen, so you have a profit or loss even though you received no cash. Spending crypto on goods or services works the same way. Moving crypto between your own wallets is not taxable.

Not much under the 2026 rules. A crypto loss can be set against other miscellaneous income in the same year, but not against salary or other kinds of income, and it cannot be carried forward to later years.

Rewards are income when you receive them, at their market value in yen. That value becomes your cost when you later sell the rewarded coins.

Japan uses an average cost. Under the total average method you average the cost of all the units of a coin you held and bought during the year. The moving average method recalculates the average at each purchase. Enter that average cost per unit as the buy price.

It multiplies your buy and sell prices by the quantity and subtracts fees to get the profit. It places the profit on top of your other taxable income and applies the 2026 national rates, adds the 2.1% surtax, then adds 10% inhabitant tax. On a loss, tax is ¥0. Everything runs in your browser and nothing you type is sent to a server.