Head-to-head · tax residents 2026
New Zealand 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 | New Zealand ↗ | Japan ↗ |
|---|---|---|
| Top personal income tax | 39% | 45% |
| Corporate tax | 28%* | 23.2%* |
| Capital gains tax | None | Taxed |
| Dividend tax | 33% | 20.3% |
| VAT / sales tax | 15% | 10% |
| Wealth tax | No | No |
| Inheritance tax | No | Yes |
| Foreign income | Partly exempt | Remittance basis |
| Headline expat regime | Transitional resident 4-year exemption | Non-permanent resident (remittance basis) |
| Cost of living (vs your country) | 86 | 65 |
| Population | 5,324,700 | 123,366,734 |
| Area | 268,680 km² | 377,835 km² |
| Population density | 20/km² | 327/km² |
| Airports (large + medium) | 38 | 108 |
| Annual tourists | 3,175,839 | 36,870,000 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 82.2 yrs | 84.8 yrs |
| Safety (homicides/100k) | 1.5 | 0.2 |
| Happiness (0-10) | 7.3 | 5.87 |
| Corruption index (higher = cleaner) | 88/100 | 74/100 |
| Double-tax treaties (approx) | ~40 | ~78 |
| Internet speed (median fixed) | 202 Mbps | 255 Mbps |
| Healthcare spend / person | $5,022 | $3,638 |
| Air quality (PM2.5, lower=better) | 6.88 | 11.45 |
| Time zone (approx) | UTC+12 | UTC+9 |
| Digital nomad visa | No | Yes |
| Official languages | 3 (English, New Zealand Sign Language, Māori) | 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.
* New Zealand: Flat 28% CIT on resident worldwide income and NZ-sourced income of non-residents. · Japan: 23.2% national; combined effective corporate rate ~30-31% incl. local enterprise and inhabitant taxes.
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