Japan Tax Calculator (2026)
Income tax rates and take-home pay for Japan
Using Tokyo for state/regional taxes. Region selection coming soon.
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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 are Japan's income tax brackets and rates?
Japan has 7 progressive income tax brackets ranging from 5% on income up to JPY 1.95 million, increasing to 45% on income above JPY 40 million. The brackets are designed to tax higher earners at significantly higher rates, with a personal exemption of JPY 950,000 reducing your taxable income before these brackets are applied.
How much do I pay in social insurance contributions as an employee in Japan?
As an employee, you contribute to three main social insurance programs: health insurance at 4.955%, welfare pension at 9.15% (capped at JPY 7.8 million income), and unemployment insurance at 0.55%. The good news is that all three contributions are tax-deductible, meaning they reduce your taxable income for national income tax purposes.
What is the local inhabitant's tax and how much will I pay?
Japan's local inhabitant's tax is a combined prefectural and municipal tax that applies a flat 10% rate to your income after a JPY 430,000 exemption, plus a fixed per capita tax of JPY 5,000 (which includes a JPY 1,000 forest environmental tax). This calculator uses Tokyo rates as the default, but rates vary by prefecture and municipality if you relocate.
Do expats and permanent residents pay the same taxes as Japanese citizens?
This calculator models taxes for permanent resident employees in Japan, which generally means you're subject to the same national income tax brackets and local inhabitant's tax as residents. However, non-residents and those on specific visa types may have different tax treatment, so it's worth confirming your residency status with a tax professional.
What happens if I earn a very high income in Japan?
High earners in Japan face a surtax of 2.1% applied on top of their national income tax, plus a minimum tax of 27.5% on income exceeding JPY 330 million. This means your effective tax rate can increase significantly once you reach very high income levels, beyond what the standard brackets alone would impose.
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