Nippon Active Value Fund (LSE:NAVF) Tax Rate %: 1.52% (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LSE:NAVF Nippon Active Value Fund PLC LSE:NAVF
71 GF Score
Price £2.29
GF Value £2.52
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Nippon Active Value Fund Tax Rate %?

Nippon Active Value Fund LSE:NAVF +0.44% 71 Tax Rate % is 1.52% as of Dec. 2025. GuruFocus rates LSE:NAVF with a GF Score™ of 71/100 and a GF Value™ of £2.52 (Fairly Valued). The stock has 4 warning signs investors should review.

Tax Rate % is calculated as Tax Expense divided by its Pre-Tax Income. Nippon Active Value Fund's Tax Expense for the six months ended in Dec. 2025 was £0.56 Mil. Nippon Active Value Fund's Pre-Tax Income for the six months ended in Dec. 2025 was £37.11 Mil. Therefore, Nippon Active Value Fund's Tax Rate % for the quarter that ended in Dec. 2025 was 1.52%.

Nippon Active Value Fund Tax Rate % Related Terms

Nippon Active Value Fund Tax Rate % Historical Data

* Premium members only.

The historical data trend for Nippon Active Value Fund's Tax Rate % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Nippon Active Value Fund Tax Rate % Chart

Nippon Active Value Fund Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Tax Rate %
Get a 7-Day Free Trial 1.32 9.73 1.04 1.85 1.75

Nippon Active Value Fund Semi-Annual Data
Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Tax Rate % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 0.60 2.00 1.72 2.04 1.52
LSE:NAVF
71GF Score
Nippon Active Value Fund PLC LSE:NAVF
Tax Rate % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nippon Active Value Fund Tax Rate % Calculation

Tax Rate % is the ratio of tax expense divided by pretax income, usually presented in percent.

Nippon Active Value Fund's Tax Rate % for the fiscal year that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (A: Dec. 2025 )/Pre-Tax Income (A: Dec. 2025 )
=1.138/65.206
=1.75 %

Nippon Active Value Fund's Tax Rate % for the quarter that ended in Dec. 2025 is calculated as

Tax Rate %=Tax Expense (Q: Dec. 2025 )/Pre-Tax Income (Q: Dec. 2025 )
=0.564/37.105
=1.52 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Tax Rate % →
What does a Tax Rate % of 1.52% mean?
Nippon Active Value Fund (LSE:NAVF) has a Tax Rate % of 1.52% as of Dec. 2025.
Is Nippon Active Value Fund's Tax Rate % too high?
Nippon Active Value Fund's current Tax Rate % is 1.52%. Overall, Nippon Active Value Fund has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nippon Active Value Fund's Tax Rate % compare to BLK and BX?
Nippon Active Value Fund's Tax Rate % of 1.52% can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Tax Rate % for an Asset Management company?
A good Tax Rate % depends on the Asset Management industry context. However, Tax Rate % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Tax Rate % mean?
A high Tax Rate % can signal that a stock is expensive relative to its fundamentals. Nippon Active Value Fund's current Tax Rate % is 1.52%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Active Value Fund stock overvalued right now?
Based on GuruFocus' analysis, Nippon Active Value Fund (LSE:NAVF) is currently considered Fairly Valued. The stock's GF Value™ is £2.52, compared to a current price of £2.29 — trading 9.1% below its estimated fair value. The current Tax Rate % is 1.52%. Nippon Active Value Fund's overall GF Score™ is 71/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Tax Rate % calculated?
Tax Rate % is calculated from a company's financial statements. For Nippon Active Value Fund (LSE:NAVF), the current Tax Rate % is 1.52% as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Nippon Active Value Fund (LSE:NAVF) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Active Value Fund stock appears to be undervalued. The current stock price of £2.29 is trading 9.1% below its estimated GF Value™ of £2.52. GuruFocus considers Nippon Active Value Fund to be Fairly Valued.

Key valuation signals for LSE:NAVF:

  • Tax Rate %: 1.52%
  • GF Value™: £2.52 vs. price of £2.29 (9.1% below fair value)
  • GF Score™: 71/100 with 4 warning signs

No single metric tells the full story. See the LSE:NAVF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Nippon Active Value Fund Business Description

Address 46-48 James Street, 4th Floor, London, GBR, W1U 1EZ
Nippon Active Value Fund PLC is a closed-ended investment company. The investment objective of the company is to provide shareholders with attractive capital growth through the active management of a focused portfolio of quoted companies which have the majority of their operations in, or revenue derived from, Japan.
71GF Score

Get the complete analysis for LSE:NAVF

Tax Rate % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

£2.29
Price
£2.52
GF Value