How accurate is this calculator?

This tool gives a close estimate for standard salaried employees and uses 2024 tax brackets. It does not account for social insurance premiums, dependent deductions, medical expense deductions, or other individual circumstances. Consult a licensed tax accountant (zeirishi) for an exact figure.

What is the employment income deduction (kyuyo shotoku koujyo)?

Salaried workers in Japan receive a statutory deduction from their gross salary before income tax is calculated. The deduction amount increases with salary, up to a ceiling of 1,950,000 JPY for salaries above 8,500,000 JPY.

What is the special reconstruction surtax (fukkousho tokubetsu shotokuzei)?

Japan levies an additional 2.1% surcharge on the base income tax amount to fund reconstruction from the 2011 Great East Japan Earthquake. This surtax runs until 2037.

Is residence tax (juuminzei) included?

Yes, as a simplified estimate. The calculator uses a separate 2024 residence-tax basic deduction (up to 430,000 JPY), the standard 10% income levy, and approximately 5,000 JPY for the per-capita levy plus national forest environment tax. It models a single taxpayer with no dependents using a common 450,000 JPY total-income exemption threshold. Actual thresholds, credits, and fixed levies vary by municipality and circumstances; residence tax is generally based on the prior year's income.

Are social insurance contributions included?

No. Health insurance, pension (kosei nenkin), and employment insurance premiums depend on your employer, age, and prefecture, so they are not included here. Actual net pay will be lower once these are deducted.

What currency does this calculator use?

All values are in Japanese Yen (JPY). You can enter amounts with or without commas.

Japan Income Tax Calculator

Enter your gross annual salary to estimate Japanese national income tax and residence tax for 2024.

Salary Details

Gross Annual Salary (JPY)

Employment Type

Employee Sole Proprietor

2024 National Tax Brackets

Taxable Income (JPY)	Rate
Up to 1,950,000	5%
1,950,001 – 3,300,000	10%
3,300,001 – 6,950,000	20%
6,950,001 – 9,000,000	23%
9,000,001 – 18,000,000	33%
18,000,001 – 40,000,000	40%
Over 40,000,000	45%

Enter your salary and click
Calculate Tax to see results.

Summary

This calculator estimates Japanese income tax liability based on your gross annual salary. It applies the 2024 national income tax brackets (5%–45%) and the 2.1% special reconstruction surtax. Residence tax is estimated separately using its 2024 basic deduction, a standard 10% income levy, and approximately 5,000 JPY of per-capita and forest-environment levies. Municipal thresholds, tax credits, social insurance, and personal deductions can change the actual amount. All calculations are performed client-side — no data is sent to any server.

How it works

Enter your gross annual salary in yen (JPY), or net business income (revenue minus expenses) if you are a sole proprietor.
Select your employment type (employee or sole proprietor) to apply the correct deduction.
The calculator subtracts the employment income deduction from gross salary to get adjusted income.
The 2024 basic deduction is applied from total income: 480,000 JPY up to 24 million JPY, then 320,000 JPY or 160,000 JPY through the 25 million JPY phase-out ceiling.
National income tax is computed using 2024 progressive brackets (5% to 45%), plus the 2.1% surtax.
Residence tax is estimated on a separate taxable base using its 430,000 JPY basic deduction, the standard 10% income levy, and about 5,000 JPY of fixed levies. A common 450,000 JPY single-taxpayer exemption threshold is used; local rules vary.

Use cases

Estimate take-home pay before accepting a job offer in Japan.
Plan personal finances and savings as an expatriate working in Japan.
Compare after-tax income across different salary levels.
Understand the impact of raises or bonuses on your tax burden.
Get a quick estimate before consulting a tax accountant (zeirishi).
Calculate how much residence tax (juuminzei) to expect in the following year.

Frequently Asked Questions

Last updated: 2026-05-28 · Reviewed by Nham Vu