Japan Income Tax Calculator
Calculate your 2026 Japanese income tax: national tax (shotokuzei), resident tax (juminzei), and the 2.1% reconstruction surtax, plus employment income deduction.
Income Details
Tax Breakdown (Tax Year 2026)
Annual Net
¥4,592,290
¥382,691/month
Employment Deduction
¥1,640,000
Social Insurance
¥900,000
Taxable Income
¥2,980,000
National Tax
¥200,500
Reconstruction Surtax
¥4,211
Resident Tax
¥303,000
Total Tax
¥507,711
Marginal Rate
10%
Effective Rate
23.46%
How Japan taxes employees
Japan stacks three layers on salaried income: national income tax (shotokuzei) on a progressive 5-45% scale, resident tax (juminzei) at a flat 10% plus ~¥5,000 per-capita, and a 2.1% reconstruction surtax on the national tax amount. Before brackets apply, salaried workers get the automatic employment income deduction (kyūyo shotoku kōjo), plus the ¥480,000 basic exemption, social insurance premiums, and dependents deductions.
Resident tax lag
Resident tax for 2026 is based on your 2025 income and paid from June 2026 onward. Year 1 in Japan means almost no resident tax; year 2 is a rude awakening when the full 10% of year-1 income starts being withheld. Budget for this shock — it is the single biggest surprise for new expat workers.
Main deductions
Social insurance premiums (fully deductible), life insurance (capped), earthquake insurance, medical expenses above ¥100k, iDeCo contributions, small business mutual aid, and furusato nōzei donations. Dependents each bring a ¥380,000 deduction from taxable income.
Reconstruction surtax
Introduced in 2013 to fund rebuilding after the Great East Japan Earthquake, the 2.1% surcharge applies only to the national portion of your income tax (not resident tax). Scheduled to continue through 2037. On ¥500,000 of national tax, it adds ¥10,500.
Frequently Asked Questions
Everything you need to know, in one place.
What are the 2026 Japanese income tax brackets?
Seven progressive brackets: 5% up to ¥1,950,000; 10% to ¥3,300,000; 20% to ¥6,950,000; 23% to ¥9,000,000; 33% to ¥18,000,000; 40% to ¥40,000,000; 45% above. These are national income tax rates (shotokuzei) only — you also pay 10% resident tax and a 2.1% reconstruction surtax on national tax.
What is the basic exemption (kiso kōjo)?
The standard basic personal exemption is ¥480,000 for national income tax (phased out for high earners above ¥24M). Resident tax uses a slightly smaller ¥430,000. It applies to every taxpayer before the brackets kick in.
What is the employment income deduction (kyūyo shotoku kōjo)?
Salaried employees get an automatic standard deduction that varies with salary: minimum ¥550,000; 40% − ¥100k up to ¥1.8M; 30% + ¥80k up to ¥3.6M; 20% + ¥440k up to ¥6.6M; 10% + ¥1.1M up to ¥8.5M; capped at ¥1,950,000. No receipts needed.
What is the reconstruction surtax?
The "special income tax for reconstruction" (復興特別所得税) — a 2.1% surcharge on national income tax introduced in 2013 to fund post-earthquake rebuilding. Scheduled to run through 2037. Does not apply to resident tax.
How does resident tax (juminzei) work?
Flat 10% of taxable income (split 6% prefectural + 4% municipal) plus a per-capita levy of roughly ¥5,000/year. Paid to your local ward/city based on your registered address on January 1 — one year in arrears, so your 2026 resident tax is based on 2025 income.
What deductions reduce taxable income?
Social insurance premiums (health, pension, employment), life insurance premiums, earthquake insurance, dependents (¥380,000/person), spouse deduction (up to ¥380k), medical expenses above ¥100k, iDeCo contributions, furusato nōzei (hometown tax), and housing loan tax credit.
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