Japan Tax Calculator (2026)
Income tax rates and take-home pay for Japan
Using Tokyo for state/regional taxes. Region selection coming soon.
Advertisement
Japan Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| 5% bracket | ¥0 - ¥1,950,000 | 5.0% |
| 10% bracket | ¥1,950,000 - ¥3,300,000 | 10.0% |
| 20% bracket | ¥3,300,000 - ¥6,950,000 | 20.0% |
| 23% bracket | ¥6,950,000 - ¥9,000,000 | 23.0% |
| 33% bracket | ¥9,000,000 - ¥18,000,000 | 33.0% |
| 40% bracket | ¥18,000,000 - ¥40,000,000 | 40.0% |
| 45% bracket | ¥40,000,000+ | 45.0% |
Personal allowance: ¥950,000
Local inhabitant's tax (prefectural and municipal)
| Bracket | Income Range | Rate |
|---|---|---|
| 10% flat rate | ¥0+ | 10.0% |
Health insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Health insurance on monthly salary base | ¥0 - ¥16,680,000 | 5.0% |
Welfare pension
| Bracket | Income Range | Rate |
|---|---|---|
| Welfare pension contribution | ¥0 - ¥7,800,000 | 9.2% |
Unemployment insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Unemployment insurance | ¥0+ | 0.5% |
Surtax (national income tax surcharge)
| Bracket | Income Range | Rate |
|---|---|---|
| 2.1% surtax on national income tax | ¥0+ | 2.1% |
Minimum tax (high-income earners)
| Bracket | Income Range | Rate |
|---|---|---|
| 27.5% minimum tax on excess over JPY 330 million | ¥330,000,000+ | 27.5% |
Applies when income exceeds ¥330,000,000
Forest environmental tax
Fixed amount: ¥1,000 per year
Key Facts
Tax Year
2025
Currency
JPY
Top Rate
45.0%
Brackets
7 brackets
Allowance
¥950,000
Social Contributions
3 items
Assumptions
- · Model assumes a permanent resident employee in Tokyo prefecture.
- · Earned income deduction applied as tiered formula on gross employment income.
- · Personal exemption uses 2025 temporary rates; will revert to lower amounts from 2027.
- · Local inhabitant's tax includes both prefectural and municipal components (10% flat rate plus per capita tax).
- · Social insurance contributions are deductible for national income tax purposes.
- · Forest environmental tax (JPY 1,000 fixed) included in local per capita tax.
- · Health insurance rate of 4.955% applies; long-term care insurance (0.795%) applies for ages 40-64; age 35 model excludes long-term care.
- · Surtax (2.1% of national income tax) is calculated after main income tax and brackets.
- · Minimum tax (27.5% on income above JPY 330 million) is implemented as a surcharge for very high earners only.
- · Non-resident taxation and spouse/dependent deductions excluded from this representative model.
Frequently asked questions
What is the top income tax rate in Japan?
The highest marginal income tax rate in Japan is 0.5%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does Japan have?
Japan has 7 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in Japan?
Take-home pay in Japan is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
Advertisement
Compare Japan with other countries
Other tax calculators
Compare Japan with another country
See side-by-side tax breakdowns for any two countries