Head-to-head · tax residents 2026
Estonia or Japan: which should you move to?
Two of Europe's top relocation targets, both with newcomer regimes. Here is how they compare on the taxes that move the needle.
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| Factor |  Estonia ↗ |  Japan ↗ |
|---|---|---|
| Top personal income tax | 22% | 45% |
| Corporate tax | 22%* | 23.2%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 0% | 20.3% |
| VAT / sales tax | 24% | 10% |
| Wealth tax | No | No |
| Inheritance tax | No | Yes |
| Foreign income | Worldwide | Remittance basis |
| Headline expat regime | Distributed-Profits Corporate Tax (Estonian Model) | Non-permanent resident (remittance basis) |
| Cost of living (vs your country) | 66 | 65 |
| Population | 1,366,475 | 123,366,734 |
| Area | 45,226 km² | 377,835 km² |
| Population density | 30/km² | 327/km² |
| Airports (large + medium) | 6 | 108 |
| Annual tourists | 1,695,000 | 4,115,799 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 79.3 yrs | 84.8 yrs |
| Safety (homicides/100k) | 1.5 | 0.2 |
| Happiness (0-10) | 6.02 | 5.87 |
| Corruption index (higher = cleaner) | 75/100 | 74/100 |
| Double-tax treaties (approx) | ~62 | ~78 |
| Internet speed (median fixed) | 95 Mbps | 255 Mbps |
| Healthcare spend / person | $2,438 | $3,638 |
| Air quality (PM2.5, lower=better) | 5.92 | 11.45 |
| Time zone (approx) | UTC+2 | UTC+9 |
| Digital nomad visa | Yes | Yes |
| Official languages | 1 (Estonian) | 1 (Japanese) |
Green = more favourable. Cost of living shown as a percentage of your home country (under 100% = cheaper than home). Tax data: compiled by us, being re-verified; cost of living: World Bank PPP; area & population: GeoNames; life expectancy & homicide rate: World Bank.
* Estonia: Estonian distributed-profits model: undistributed (retained/reinvested) profits are 0% taxed; CIT of 22% (22/78 of the net distribution) is due only when profits are distributed as dividends or deemed-distributed. · Japan: 23.2% national; combined effective corporate rate ~30-31% incl. local enterprise and inhabitant taxes.
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