Japan Income Tax Calculator 2026 — National + Resident Tax
Calculate your 2026 Japan income tax: national tax (5%–45%), 10% resident tax, employment income deduction, and social insurance (~15%). ¥ formatting. Resident vs non-resident comparison.
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≈ ¥583,333 / month Common salaries:
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National Income Tax
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Resident Tax (10% flat)
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Social Insurance (~15%)
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Take-Home Pay
Japan National Tax Bracket Breakdown
| Bracket | Amount in Bracket | Rate | Tax |
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Complete Tax Computation
How Japan's Income Tax System Works
Japan taxes salaried employees through two systems: national income tax (withholding at source) and resident tax (billed the following year). Both are applied to taxable income after the employment income deduction and personal deductions.
Japan Tax Brackets 2026 (National Tax)
5%: up to ¥1,950,000 | 10%: ¥1.95M–¥3.3M | 20%: ¥3.3M–¥6.95M
23%: ¥6.95M–¥9M | 33%: ¥9M–¥18M | 40%: ¥18M–¥40M | 45%: over ¥40M
Reconstruction surtax: +2.1% of national income tax (through 2037)
Resident tax: flat 10% of taxable income (paid following year)
23%: ¥6.95M–¥9M | 33%: ¥9M–¥18M | 40%: ¥18M–¥40M | 45%: over ¥40M
Reconstruction surtax: +2.1% of national income tax (through 2037)
Resident tax: flat 10% of taxable income (paid following year)
Example: ¥7,000,000 salary, resident, no dependents
Employment income deduction: ¥1,740,000 + 10% × (¥7M − ¥6.6M) = ¥1,780,000
Basic deduction: ¥480,000 | Taxable income: ¥7M − ¥1,780,000 − ¥480,000 = ¥4,740,000
National tax: ¥5% × ¥1.95M + 10% × ¥1.35M + 20% × ¥1.44M = ¥97,500 + ¥135,000 + ¥288,000 = ¥520,500
Reconstruction surtax: ¥520,500 × 2.1% = ¥10,930 → Total national: ¥531,430
Resident tax: ¥4,740,000 × 10% = ¥474,000 | Social insurance: ~¥1,050,000
Take-home: ¥7M − ¥531,430 − ¥474,000 − ¥1,050,000 = ≈ ¥4,944,570
Basic deduction: ¥480,000 | Taxable income: ¥7M − ¥1,780,000 − ¥480,000 = ¥4,740,000
National tax: ¥5% × ¥1.95M + 10% × ¥1.35M + 20% × ¥1.44M = ¥97,500 + ¥135,000 + ¥288,000 = ¥520,500
Reconstruction surtax: ¥520,500 × 2.1% = ¥10,930 → Total national: ¥531,430
Resident tax: ¥4,740,000 × 10% = ¥474,000 | Social insurance: ~¥1,050,000
Take-home: ¥7M − ¥531,430 − ¥474,000 − ¥1,050,000 = ≈ ¥4,944,570
Extended
Resident vs Non-Resident Tax Comparison
Compare Japan tax treatment for residents (progressive + resident tax) vs non-residents (flat 20.42%)
Non-residents pay a flat 20.42% (20% + 2.1% reconstruction surtax) on Japan-source income. No employment deduction, no basic deduction, no resident tax.
| Tax Component | Resident | Non-Resident |
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Note: Resident tax is assessed on the prior year's income and paid the following year. Social insurance premiums shown are estimates; actual amounts depend on your monthly remuneration grade and insurer.
Frequently Asked Questions
What are Japan's national income tax brackets for 2026?
Japan's national income tax uses 7 progressive brackets: 5% on taxable income up to ¥1,950,000; 10% on ¥1,950,000–¥3,300,000; 20% on ¥3,300,000–¥6,950,000; 23% on ¥6,950,000–¥9,000,000; 33% on ¥9,000,000–¥18,000,000; 40% on ¥18,000,000–¥40,000,000; and 45% on income above ¥40,000,000. A surtax of 2.1% of income tax applies for reconstruction funding through 2037.
What is the resident tax (住民税) in Japan?
In addition to national income tax, Japanese residents pay a flat 10% resident tax (住民税, jūminzei) composed of prefectural tax (4%) and municipal tax (6%). This is assessed on the previous year's income and paid the following year. The resident tax has a basic deduction of ¥432,200 (slightly lower than the national tax deduction of ¥480,000). Total combined top marginal rate is 45% + 10% = 55% plus the 2.1% reconstruction surtax.
What is the employment income deduction in Japan?
Japan provides an employment income deduction (給与所得控除, kyūyo shotoku kōjo) for salaried employees. The deduction is: 40% of income up to ¥1,800,000 (minimum ¥550,000); ¥720,000 + 30% of income ¥1,800,000–¥3,600,000; ¥1,260,000 + 20% of income ¥3,600,000–¥6,600,000; ¥1,740,000 + 10% of income ¥6,600,000–¥8,500,000; and flat ¥1,950,000 for income above ¥8,500,000. This reduces taxable income significantly for employees.
How does social insurance work for employees in Japan?
Japanese employees pay significant social insurance: Health Insurance approximately 4.985% of monthly remuneration (varies by prefecture/insurer); Nursing Care Insurance 0.9% (age 40+); Pension (Kosei Nenkin) 9.15% of monthly remuneration; Employment Insurance approximately 0.6%. Total employee social insurance burden is approximately 14%–15.6% of salary. The employer pays a matching amount on top. Social insurance premiums are deductible from national income for tax purposes.
How are non-residents taxed in Japan?
Non-residents (those who have not had a domicile in Japan for more than 1 year) are taxed only on Japan-source income. Non-residents pay a flat 20.42% withholding tax on employment income from Japan-based sources (20% national + 2.1% reconstruction surtax). They are not eligible for the employment income deduction or personal deductions, and do not pay resident tax. Foreign workers who become residents (over 5 years in Japan) are taxed on worldwide income.