Tax to GDP ratios

Japan is in the lower rank of OECD countries in respect of size of tax to GDP ratio with a ratio of 27.6% of GDP in 2010, 6 percentage points below the OECD measure of 33.8%.   The ratio declined from 26.6% in 2000 to 25.3% in 2003 before rising to 28.5% in 2008. It then fell back to 27.0% in 2009 before partially recovering in 2010.

Figure 1: Tax revenue as percentage of GDP 2000 to latest available data

Tax structures

The main observations for Japan are:

• Revenue from personal and corporate income taxes was 9.3% of GDP in 2000 and 8.4% in 2010, below the OECD average of 11.3%.

• The tax ratio for Social security contributions rose from 9.4% in 2000 to 11.4% in 2010, above the OECD average of 9.5%.

• The tax ratio for Taxes on goods and services was stable at 5% of GDP over the period and at 5.2% in 2010 was less than half the OECD average of 11.0%.

• Property tax revenues were 2.7% of GDP in 2010, 40% above the OECD average of 1.9%.

Figure 2: Tax revenue main headings as percentage of GDP, 2000, 2007, 2010 

• Japan has not provided data for 2011.
• OECD averages are not available for 2011 as 5 OECD countries have not provided data for that year.
• More comparative information about OECD member countries is contained in the tables linked within the following webpages:
  • Tax revenue trends: tax ratios changes between 2007 and 2011
  • Tax revenue trends: tax ratios changes between 1965 and 2010
  • Tax structures: latest position (2010)
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