🇯🇵 Japan vs 🇬🇧 United Kingdom
Tax residency, treaties and PE risk compared.
| Dimension | 🇯🇵 Japan | 🇬🇧 United Kingdom |
|---|---|---|
| Residency rule | Jusho (domicile) + 1-year presence | Statutory Residence Test (SRT) — ties + days |
| Day threshold | 365 days | 183 days |
| Warning band | from 183d | from 90d |
| Tax range | 5–45% + 10% local | 20–45% |
| Tax treaties | 85+ | 130+ |
| PE risk | Medium | Medium |
| Digital nomad visa | Yes | No |
| Best for | Non-permanent residents (first 5 of 10 years) shielding foreign income | Returning expats using split-year treatment |
| Common pitfall | Non-permanent resident status ends after 5 years — then worldwide tax kicks in. | Even 16 days can trigger residency if you have 4+ ties to the UK. |
Verdict
Japan and United Kingdom carry similar residency risk on day-count alone — the deciding factor is usually treaty coverage (85 vs 130) and your specific income mix.
Deep dive
🇯🇵 Japan residency rules →
Deep dive
🇬🇧 United Kingdom residency rules →
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