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…
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%
For estimation only. Not professional financial, tax, or legal advice. Consult a qualified advisor before making decisions. Full disclaimer.
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.
Common questions about Income Tax
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.