SALARY & TAX · JAPAN
Japan Salary Tax Calculator 2026
Estimate Japanese national income tax for a standard tax-resident employee for 1 January 2026 through 31 December 2026.
Salary details
Core scope: Japanese tax-resident employee, national income tax only, 2026 Employment Income Deduction, Basic Deduction and Reconstruction Special Income Tax. Resident tax and social insurance are not included.
Japan income-tax rates 2026
National income tax is progressive, with official rates from 5% to 45% on taxable income.
Employment Income Deduction
Salary is not taxed directly at gross revenue. The Employment Income Deduction converts gross salary into employment income before income deductions are applied.
Basic Deduction and taxable income
The Basic Deduction depends on total income. This core employee estimate excludes social-insurance premium deductions and taxpayer-specific deductions. Taxable income is truncated to the nearest JPY 1,000.
Reconstruction Special Income Tax
Reconstruction Special Income Tax is shown separately as the statutory surcharge on national income tax. The combined national-tax result is rounded according to the official rule.
Resident / inhabitant tax
Resident tax is a separate municipal and prefectural system, generally based on prior-year income and local rules. It is not included.
Social insurance
Employees’ Pension Insurance, health insurance, nursing-care insurance and Employment Insurance are separate payroll systems. They are excluded because accurate results require additional profile details.
Gross salary vs take-home pay
This result subtracts national income tax and Reconstruction Special Income Tax only. It is estimated income after national tax, not complete take-home pay.
What this calculator includes
- Japan 2026 calendar tax year
- 2026 Employment Income Deduction
- 2026 income-band Basic Deduction
- National progressive income-tax rates
- Separate Reconstruction Special Income Tax
- Annual or monthly salary input
What this calculator does not include
- Resident/inhabitant tax
- Pension, health, nursing-care and employment insurance
- Social-insurance premium deduction
- Spouse, dependent, medical, life-insurance and other personal deductions
- Housing credits, donations, foreign-tax credits, nonresident tax and monthly withholding
Official sources
Rules are based on official National Tax Agency guidance: reform guidance, the 2026 reform PDF, the income-tax overview, Reconstruction Special Income Tax guidance and rounding guidance. Verification date: 13 October 2026. NTA · 2026 reform PDF · income-tax overview · Reconstruction guidance · rounding guidance
Frequently asked questions
What is Japan’s tax year for individuals?
The supported 2026 tax year runs from 1 January 2026 through 31 December 2026.
What are Japan’s income-tax rates for 2026?
National income tax uses progressive rates from 5% to 45% on taxable income.
Is Japanese income tax calculated directly on gross salary?
No. Gross salary is reduced by the Employment Income Deduction and Basic Deduction before national rates are applied.
What is the Employment Income Deduction?
It converts salary revenue into employment income before income deductions are applied.
What is Japan’s Basic Deduction?
It is an income deduction that varies with total income.
Did the Basic Deduction change for 2026?
Yes. Japan’s 2026 reform revised the Basic Deduction and related year-end adjustment rules.
How is taxable salary income calculated?
Gross salary is reduced by the Employment Income Deduction and Basic Deduction, then truncated to the nearest JPY 1,000.
What is Reconstruction Special Income Tax?
It is a separate surcharge on national income tax and is shown separately in the result.
Does Reconstruction Special Income Tax apply in 2026?
Yes. The surcharge applies through 2037.
How much tax do I pay on JPY 3 million?
The calculator applies the 2026 deductions, national tax, Reconstruction tax and final rounding to the entered salary.
How much tax do I pay on JPY 5 million?
Enter the salary to estimate the corresponding 2026 national tax.
How much tax do I pay on JPY 10 million?
Use the calculator for the estimate; resident tax and social insurance are not included.
How much tax do I pay on JPY 20 million?
The estimate uses the supported 2026 national-tax schedule.
What is Japanese resident tax?
It is a separate municipal and prefectural local tax.
Is resident tax included?
No. It depends on municipality, prior-year income and local rules.
Is resident tax based on current-year income?
It is generally collected using prior-year income, so it is kept separate from this current-year national-tax estimate.
What is Employees’ Pension Insurance?
It is a separate public pension payroll system, not national income tax.
Is pension insurance included?
No. Employees’ Pension Insurance is excluded.
Is health insurance included?
No. Rates depend on insurer, prefecture and other profile details.
Does health-insurance rate vary by prefecture?
Yes. Location and insurer can affect health-insurance rates.
What is Employment Insurance?
It is a separate employment-insurance contribution, not national income tax.
Is social insurance income tax?
No. Social insurance and national income tax are separate systems.
Are employer contributions deducted from my salary?
Employer contributions are outside this employee income-after-tax estimate.
Is Consumption Tax deducted from salary?
No. Consumption Tax is not an employee salary deduction.
Is corporate tax deducted from salary?
No. Corporate tax applies to companies, not employee salary.
Does the calculator support non-residents?
No. It supports a standard Japanese tax-resident employee.
Does it calculate exact monthly withholding?
No. It estimates annual national income-tax liability and does not reproduce exact monthly withholding.
What is year-end adjustment?
It is the employer’s annual reconciliation of withholding against annual tax. This is not a payroll year-end-adjustment engine.
What is the difference between income after tax and take-home pay?
Income after tax subtracts only national income tax and Reconstruction tax here; complete take-home pay also includes resident tax and employee social insurance.
What assumptions does this calculator use?
It assumes one resident employee, salary income only, a full 2026 calendar year, no taxpayer-specific deductions or credits, and no local tax or social insurance.