Japan Income Tax Calculator 2026
Calculate your exact net salary in Japan after Shotokuzei (所得税) + Jūminzei (resident tax) and social security. All 7 tax brackets. Updated Q1 2026.
Your employer pays an additional ¥7,650 (15.3% of gross). Total employment cost = ¥57,650.
How income tax works in Japan
Income tax in Japan is administered by the National Tax Agency (NTA) under Shotokuzei (所得税) + Jūminzei (resident tax). National (shown) + ~10% resident tax. Combined top rate ~55.945%. Social insurance ~15% employee. Brackets in JPY.
Japan uses a progressive schedule of 7 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (9.2% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Japan pays salaries across 12 monthly instalments.
Key tax dates in Japan
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 15 March (kakutei shinkoku) |
| Withholding regime | Shotokuzei (所得税) + Jūminzei (resident tax) |
Deductions and allowances
- ·Employment income deduction (sliding scale)
- ·Basic deduction JPY 480,000
- ·Social insurance premiums (full)
- ·Life insurance (capped)
- ·Medical expenses above JPY 100,000
National (shown) + ~10% resident tax. Combined top rate ~55.945%. Social insurance ~15% employee. Brackets in JPY.
Special tax regimes
Highly Skilled Professional (HSP) visa: points-based, no special tax treatment. Non-residents: flat 20.42% on Japan-source income.
Read full guide →All 7 brackets for 2026
| # | Income Range (¥) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | ¥0 — ¥1,950,000 | 5% | 13.7% |
| 02 | ¥1,950,000 — ¥3,300,000 | 10% | 15.3% |
| 03 | ¥3,300,000 — ¥6,950,000 | 20% | 21.2% |
| 04 | ¥6,950,000 — ¥9,000,000 | 23% | 23.0% |
| 05 | ¥9,000,000 — ¥18,000,000 | 33% | 30.6% |
| 06 | ¥18,000,000 — ¥40,000,000 | 40% | 38.5% |
| 07 | ¥40,000,000 — ∞ | 45% | — |
Source · National Tax Agency (NTA) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Japan?+
Japan applies progressive Shotokuzei (所得税) + Jūminzei (resident tax) rates from 5.0% on the lowest band up to 45.0% on the highest, across 7 brackets in 2026.
How much social security do you pay in Japan?+
Employees pay 9.2% of gross salary as social security. National (shown) + ~10% resident tax. Combined top rate ~55.945%. Social insurance ~15% employee. Brackets in JPY.
What is the Shotokuzei (所得税) + Jūminzei (resident tax) personal allowance in Japan?+
The main allowances are: Employment income deduction (sliding scale); Basic deduction JPY 480,000. See §03 for the full list.
When do you file taxes in Japan?+
The filing deadline in Japan is 15 March (kakutei shinkoku). Tax year runs 1 January to 31 December.
How much take-home pay on ¥4,500,000 gross in Japan?+
On a ¥4,500,000 gross salary the effective rate is 17.8%, leaving approximately ¥3,698,100 net per year — about ¥308,175 per month across 12 payments. (For reference: ¥50,000 gross nets ¥43,154.)
Does Japan have any special tax regimes for expats?+
Highly Skilled Professional (HSP) visa: points-based, no special tax treatment. Non-residents: flat 20.42% on Japan-source income.
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