Averaging out your income as sole proprietor over x years for less tax?

I remember seeing Ikegami-sensei maybe on Matayoshi’s NHK Education show explaining this ages ago but can’t find any info on it whatsoever. If you’re a sole proprietor and your income varies a lot from year to year, there’s supposedly a thing where you can apply to average out the income so you get into a lower tax bracket the year you earned more than the average. The way I remember it, it was either 2 or 3 years you could base it off. Sounds great for me right now but I’m not finding anything online about at all, is it possible I dream it up?! If it exists, what’sthis called?

by vernopel

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