Tokyo, for a high earner.
One of the highest tax rates on the board, paid for a city that runs to a standard nowhere else matches. The Highly Skilled Professional route can reach permanent residency in 1 to 3 years, and Japan does not permit dual citizenship.
In short, current to October 2026
- A person earning $1,000,000 and resident in Tokyo, Japan, pays an effective 52% of income tax on the Patrician.ch 2026 model, keeping $479K. At $300,000 the effective rate is 43%, and at $3,000,000 it is 55%.
- Capital gains on a disposal by a resident individual are taxed at 20% in Tokyo, so a $5,000,000 liquidity event realized after residence begins carries roughly $1.0M locally.
- Inheritance: Children taxed. Japan taxes heirs at progressive rates up to 55%. A spouse has a large credit.
- On the passports most readers hold, the realistic route into Tokyo is Founder & talent.
- Cost of the life is 84 on the Patrician.ch index where Zurich is 100, safety 10 of 10, schools 8 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
- Figures are current to October 2026. Tax thresholds and residence routes move, so confirm with counsel before relying on any of them.
Official sources: National Tax Agency of Japan, Tokyo Metropolitan Government Bureau of Taxation, Immigration Services Agency of Japan. Checked against them on .
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Tokyo tax and residence 2026 for a high earner, patrician.ch/cities/tokyo/, October 2026.
