Online gambling: not applicable (prohibited). IR casino gross gaming revenue is taxed at 30% (split between national and prefectural governments). Player winnings are taxable as occasional income under the Income Tax Act. Consumption tax of 10% applies to IR casino services. The 30% GGR rate makes Japan one of the highest-taxed potential casino markets globally.
Jurisdictions › Japan › Tax
Japan · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Probable · AI-generated · Back to full Japan report →
Key section parameters
| Jurisdiction | Japan (JP) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Online gambling: not applicable (prohibited). IR casino gross gaming revenue is taxed at 30% (split between national and prefectural governments). Player winnings are taxable as occasional income under the Income Tax Act. Consumption tax of 10% applies to IR casino services. The 30% GGR rate makes J…