A Japanese salary is taxed twice over: national income tax in bands from 5% to 45%, plus a flat 10% inhabitant tax for your prefecture and city, with a 2.1% reconstruction surtax on top. Social insurance then takes roughly another 14.7%. This calculator adds the layers up in that order, and the notes below are frank about where the model simplifies a system that resists simplifying.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
The National Tax Agency sets the national bands, which run from 5% on the first ¥1,950,000 of taxable income to 45% above ¥40 million. Before the bands apply, salary earners get an employment income deduction that rises in steps with pay, then a basic deduction. The inhabitant tax is a separate 10% charge on a similar base, with its own ¥430,000 basic deduction, and in practice it is billed on the previous year's income. Employers withhold national tax monthly; the inhabitant tax usually arrives as a separate payroll deduction or bill from June.
Social insurance is where the model has to cut corners, so here they are in the open. Pension (9.15%), health insurance (4.955% on the Tokyo Kyokai Kenpo rate) and employment insurance (0.6%) are real figures with their real salary caps. The deduction side is rougher: the law's stepped employment deduction is flattened to a single 25% with the real ¥1,950,000 cap, the banded basic deduction is set at ¥620,000 even though many employees qualify for ¥1,040,000 under a temporary increase, and social premiums are not deducted from taxable income even though Japanese law allows it. Each shortcut pushes the estimate upward, so read the result as the high side of your real bill.
| Taxable income band | Rate |
|---|---|
| Up to ¥1,950,000 | 5% |
| ¥1,950,000 – ¥3,300,000 | 10% |
| ¥3,300,000 – ¥6,950,000 | 20% |
| ¥6,950,000 – ¥9,000,000 | 23% |
| ¥9,000,000 – ¥18,000,000 | 33% |
| ¥18,000,000 – ¥40,000,000 | 40% |
| Above ¥40,000,000 | 45% |
Bands apply to taxable income — what is left after the standard deduction and the basic deduction (national, standard band 2026-27) of ¥620,000. A surtax of 2.1% is added to the tax.
| Taxable income band | Rate |
|---|---|
| Up to ¥0 | 10% |
Inhabitant tax (flat) is charged on income after its own allowance of ¥430,000, and is included in every result on this page.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| ¥3,949,000 | ¥398,037 | ¥580,700 | ¥2,970,263 | 24.8% |
| ¥7,898,000 | ¥1,214,888 | ¥1,152,434 | ¥5,530,678 | 30.0% |
| ¥15,796,500 | ¥4,257,973 | ¥1,591,196 | ¥9,947,331 | 37.0% |
| ¥31,592,500 | ¥11,980,669 | ¥1,729,749 | ¥17,882,082 | 43.4% |
On ¥7,898,000 a year, take-home pay in Japan is ¥5,530,678 — about ¥460,890 a month — after ¥1,214,888 in income tax and ¥1,152,434 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Employees pension insurance (employee share) | 9.15% | First ¥0 | ¥7,800,000 |
| Health insurance, Kyokai Kenpo Tokyo (employee share) | 4.96% | First ¥0 | ¥16,680,000 |
| Employment insurance (employee share) | 0.6% | First ¥0 | No cap |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
Compare them →The same salary under both tax systems, worked through at several income levels.
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