Tax & Filing 2026

Do You Owe Tax on
OlympTrade Profits?
Japan's Rules for Overseas Binary Options

Overseas-broker profits are "miscellaneous income, comprehensively taxed" — based on NTA guidance
Comprehensive
overseas profits = misc. income
5–45%
progressive income tax + resident tax
¥200K
filing threshold for employees
9 slides
2

Is the profit taxable?

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✅
Yes:a Japan tax resident's profits are taxable in Japan even on overseas platforms. "No tax until withdrawal" is a myth
📌
Treated as comprehensively taxed misc. income:brokers without FIEA registration sit outside the separate-taxation rule (NTA No.1521)
📊
Your rate depends on you:a progressive system based on salary and other income combined
⚠️ General information only — confirm individual cases with the tax office or a tax accountant
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Domestic vs. overseas brokers

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CompareRegistered domesticOverseas
Methodseparate, flat 20.315%comprehensive (progressive)
Ratefixed regardless of income5–45% + resident tax
Loss carryforward3 yearsnone
Offset vs. other incomeno (within futures category)no (within misc. income)
💡 Sources: NTA Tax Answers No.1521, 1522, 1523
4

How much would you pay?

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📈
Seven progressive brackets:5%–45% income tax by taxable income, plus resident tax (~10%) (NTA No.2260)
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Model case:employee with ¥4M taxable income + ¥500K profit → overseas: ~¥150K / domestic: ~¥102K (rough)
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It can flip:at low taxable income, comprehensive taxation can come in below 20.315%
⚠️ Simplified estimate omitting deductions and the reconstruction surtax. Actual amounts vary
5

Loss offset & carryforward?

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⭕
Works:internal offset within comprehensively taxed misc. income (same year)
❌
Doesn't work:offsetting against salary or other income (NTA No.2250) / carrying losses into future years
⚖️
Domestic difference:"futures transactions" income allows 3-year carryforward (No.1523); the categories don't net against each other
⚠️ With overseas brokers, "cancel last year's loss with this year's win" doesn't work
6

Who has to file?

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Employees (year-end adjusted, one employer):filing required once non-salary income exceeds ¥200,000/year (NTA No.1900)
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At or under ¥200K:resident tax has no threshold — a municipal filing is still required
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Judged on the annual net:Jan 1–Dec 31 profits minus losses and expenses
⚠️ Non-filing risks penalty tax and interest. Filing correctly from the start is cheaper
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Filing prep: 3 STEPs

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STEP1
Download trade and deposit/withdrawal history; make annual P&L totalable in yen
STEP2
Save receipts for necessary expenses (books, trading share of internet, etc.) all year
STEP3
File via e-Tax, in principle Feb 16–Mar 15. Take currency-conversion questions to a pro
💡 Set aside ~30% of profits in a separate account as a rule-of-thumb tax buffer
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vs. tax on affiliate income

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This deck = the trader side:profits from trading on OlympTrade yourself (comprehensively taxed misc. income)
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The affiliate side is different:Kingfin referral commissions are compensation for referring — generally misc. or business income, with different expenses
💡
Knowledge becomes content:people search "olymptrade tax" every year. Your experience + accurate knowledge can build a second income stream
💡 Kingfin is free to join — RevShare up to 80%, daily payouts (results vary by individual)

Overseas-broker tax — Summary

1
Overseas profits are taxable in Japan: misc. income, comprehensive taxation (5–45% + resident tax)
2
Domestic brokers: flat 20.315% + 3-year carryforward. Overseas: no carryforward, no offset vs. other income
3
Employees file above ¥200K of non-salary income; resident tax filing applies even below that
4
Keep records and receipts all year. When in doubt, ask the tax office or a tax accountant
Read the affiliate-side tax guide →