Japan Tax Calculator (2026)
Income tax rates and take-home pay for Japan
Using Tokyo for state/regional taxes. Region selection coming soon.
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% |
Tokyo Inhabitant Tax
| Bracket | Income Range | Rate |
|---|---|---|
| Combined Prefectural and Municipal Rate | ¥0+ | 10.0% |
State allowance: ¥430,000
Health Insurance (Tokyo)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Share | ¥0+ | 5.0% |
Capped at ¥1,110,415 per year
Welfare Pension
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Share | ¥0+ | 9.2% |
Capped at ¥988,200 per year
Unemployment Insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Share | ¥0+ | 0.5% |
Reconstruction Income Surtax
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Surcharge | ¥0+ | 2.1% |
Key Facts
Tax Year
2025
Currency
JPY
Top Rate
45.0%
Brackets
7 brackets
Allowance
None
Social Contributions
3 items
Assumptions
- · 2025 temporary basic exemption rates for national income tax applied
- · Tokyo Metropolis health insurance rates used
- · Long-term care insurance (Kaigo Hoken) excluded as worker is age 35 (applies 40-64)
- · Unemployment insurance rate updated for April 2025 (0.55%)
- · Forest environmental tax (1,000 JPY) consolidated with local inhabitant per-capita tax
- · Social insurance premiums are deductible for income tax purposes
Frequently asked questions
How many income tax brackets does Japan have?
Japan has 7 income tax brackets ranging from 5% to 45%, with the lowest bracket applying to income up to 1.95 million JPY and the highest bracket applying to income over 40 million JPY. The progressive system means higher earners pay a significantly larger percentage of their income in national income tax.
What is the employment income deduction in Japan?
Japan offers an employment income deduction that varies based on your gross income, ranging from a flat 650,000 JPY for those earning up to 1.9 million JPY to a maximum of 1.95 million JPY for high earners. This deduction reduces your taxable income before income tax and inhabitant tax are calculated.
What social contributions do employees in Japan pay?
Employees in Japan typically pay three main social contributions: health insurance (4.955% in Tokyo), welfare pension (9.15%), and unemployment insurance (0.55% as of April 2025). All three contributions are deductible from your gross income for income tax purposes, which reduces your overall tax burden.
Do I pay different taxes if I work in Tokyo versus another region?
Yes, subnational taxes vary by region in Japan. This calculator uses Tokyo as the default, where the inhabitant tax rate is 10% combined (prefectural and municipal), plus a 6,000 JPY fixed amount. Rates and allowances differ in other prefectures, so your take-home pay would vary depending on where you work in Japan.
What is the reconstruction income surtax in Japan?
Japan applies a reconstruction income surtax of 2.1% on top of your national income tax. This surcharge was introduced to fund disaster recovery and continues to apply to all income tax calculations for residents.
How does the basic exemption work in Japan?
Japan has a temporary basic exemption for national income tax that varies based on your income level, ranging from 950,000 JPY for those earning up to 1.32 million JPY down to zero for those earning over 25 million JPY. This exemption reduces your taxable income before the income tax brackets are applied.
Are social insurance premiums deductible from my taxable income in Japan?
Yes, all social insurance premiums including health insurance, welfare pension, and unemployment insurance are fully deductible from your gross income when calculating your taxable income for both national income tax and local inhabitant tax. This means you only pay income tax on your income after these contributions are subtracted.
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