Japan tax guide
Planning reference for Japan using JPY salary values.
This is not an official government calculation. Confirm final details with Japan National Tax Agency or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: 2026 estimate for a resident employee with one salary and no dependants. The statutory employment-income deduction and income-dependent basic exemption are included, together with the 2.1% reconstruction surtax and an approximate 10% inhabitant tax. Social insurance uses a representative employee rate; prefecture, health association, age and bonus ceilings can change payroll deductions.
Reference details
| Currency | JPY |
|---|---|
| National tax label | National and Local Income Tax |
| Personal allowance | Not modeled |
| Employee contributions | Representative employee pension, health, long-term-care and employment-insurance estimate of 14.75%; actual rates and ceilings vary. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 5.0% | Up to 1,950,000 JPY |
| 2 | 10.0% | Up to 3,300,000 JPY |
| 3 | 20.0% | Up to 6,950,000 JPY |
| 4 | 23.0% | Up to 9,000,000 JPY |
| 5 | 33.0% | Up to 18,000,000 JPY |
| 6 | 40.0% | Up to 40,000,000 JPY |
| 7 | 45.0% | Top bracket and above |
Official source
Japan National Tax Agency: https://www.nta.go.jp/english/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.