FOR THE SALARYMAN — 給料日

Japan Tax CalculatorWhere your salarygoes.

一円まで、正直に。 — honest to the last yen

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01 · Punch In

State your income.

Professional estimation of income tax, resident tax, and social insurance contributions.

Income Profile

¥5,000,000
¥

¥416,667/month

First year in Japan

Affects resident tax (delayed 1 year)

Long-term care premium

Age 40-64 (介護保険料)

個人事業主? — switch to to unlock blue return, revenue & consumption tax options.

Gross
¥5,000,000
Est. Net 手取り
¥3,833,462
Follow the money
02 · THE COMMUTE — 帰り道

Every station takes its cut.

  1. Departure — gross pay

    ¥5,000,000

  2. FIRST STOP

    健康保険 Health Insurance

    ¥247,749

    remaining ¥4,752,251

  3. SECOND STOP

    厚生年金 Pension

    ¥457,500

    remaining ¥4,294,751

  4. THIRD STOP

    雇用保険 Employment Insurance

    ¥27,500

    remaining ¥4,267,251

  5. FOURTH STOP

    所得税 Income Tax

    ¥189,089

    remaining ¥4,078,162

  6. FIFTH STOP

    住民税 Resident Tax

    ¥244,700

    remaining ¥3,833,462

  7. Last stop — take-home

    手取り Take-home

    ¥3,833,462

    実効税率23.3%Effective rate
Payday — 給与明細書

The payslip, itemized

給与明細書

Statement of income & tax — FY2026 (令和8年)

Employee · 会社員

Where it goes · 内訳

Income Tax ¥185,200
Reconstruction Tax ¥3,889
Resident Tax ¥244,700
Social Insurance ¥732,749
Net Income ¥3,833,462

Net Income · 手取り

¥3,833,462

¥319,455/mo

Effective Rate · 実効税率

23.3%

Total tax ¥1,166,538

Item · 項目Annual · 年額
Gross Income¥5,000,000
Employment Income Deduction¥1,440,000(-)
Basic Deduction¥0
Taxable Income¥2,827,000
Income Tax¥185,200
Reconstruction Tax¥3,889
Resident Tax¥244,700
Income-based¥239,700
Per capita¥5,000
Social Insurance¥732,749
Health Insurance¥247,749
Pension¥457,500
Unemployment Insurance¥27,500
Total Tax & Insurance¥1,166,538
Net Income¥3,833,462
Effective Tax Rate23.3%

一円まで、正直に。

japantaxcalculator.jp

03 · The Pond — 池

Your taxes, swimming

Every fish is a slice of your ¥5,000,000 — the gold one is yours.

04 · The Platform

Where you stand

Sixty commuters on the evening platform — every one of them a salary. Here is where yours puts you among all earners in Japan.

Top 35%

of earners in Japan

¥0Median ¥4.0M¥25M+
You¥0M¥5M¥10M¥15M¥20M¥25M

Based on National Tax Agency 民間給与実態統計調査 (2023). Distribution includes all employed workers in Japan.

The city clocks out — your taxes don't

05 · The World

International TaxComparison

The same gross salary, boarding for eight destinations. Which passport keeps the most of it?

Departures · 世界比較

Compare countries

Total tax + social insurance as % of gross income

CountryGrossIncome TaxSocial Ins.Eff. RateNet IncomePPP Net
🇨🇦Canada¥5,000,000¥818,113¥353,59323.4%¥3,828,295¥2,775,886
🇯🇵Japan¥5,000,000¥433,789¥732,74923.3%¥3,833,462¥3,833,462
🇸🇬Singapore¥5,000,000¥95,750¥1,000,00021.9%¥3,904,250¥4,030,361
🇰🇷South Korea¥5,000,000¥430,345¥450,00017.6%¥4,119,655¥4,489,371
🇺🇸United States¥5,000,000¥426,625¥382,50016.2%¥4,190,875¥2,607,283
🇬🇧United Kingdom¥5,000,000¥522,340¥208,93614.6%¥4,268,724¥3,129,280
🇦🇺Australia¥5,000,000¥697,224¥013.9%¥4,302,776¥2,865,242
🇹🇼Taiwan¥5,000,000¥154,346¥495,00013.0%¥4,350,654¥6,398,787

Comparison uses simplified employee tax calculations (single filer, no dependents, standard deductions). PPP uses OECD/IMF 2024 conversion factors — "PPP Net" shows how many ¥ you'd need in Japan to match the same purchasing power. Japan figures use the detailed calculator above.

06 · The Fine Print

How it's computed

The full reference — every bracket, premium, and deduction the calculator applies, in plain language.

Tax Guide

Learn how taxes work in Japan

Japan's tax system consists of several layers. As a resident, you are subject to national income tax, a reconstruction surtax (supporting recovery from the 2011 earthquake), resident tax (prefectural and municipal), and social insurance premiums.

The fiscal year for individual taxes runs from January 1 to December 31. Employees have taxes withheld at source, while self-employed individuals must file a final tax return (確定申告) between February 16 and March 15 of the following year.

Income tax uses a progressive bracket system with rates from 5% to 45%. Resident tax is a flat 10% (plus a per-capita levy of approximately ¥5,000).

NTA: Income Tax Overview

The tax treatment differs significantly depending on your employment status:

CategoryEmployee (給与所得者)Self-Employed (個人事業主)
Income DeductionEmployment income deduction (automatic)Business expenses (actual or blue return)
Social InsuranceShakai Hoken (company shares half)National Health Insurance + National Pension (full amount)
Business TaxN/A3-5% on income above ¥2.9M
Tax FilingYear-end adjustment by employerSelf-filing required (確定申告)
Consumption TaxN/ARequired if registered for Invoice System or revenue above ¥10M

The Blue Return (青色申告) system allows self-employed individuals to claim special deductions in exchange for maintaining proper bookkeeping. There are three tiers:

  • e-Filing with double-entry bookkeeping (¥650,000): The highest deduction. Requires submitting your return electronically and maintaining full double-entry books.
  • Standard double-entry (¥550,000): Same bookkeeping requirements, but filing on paper instead of electronically.
  • Simplified bookkeeping (¥100,000): A smaller deduction for those who maintain simpler records.

You must apply for Blue Return status by March 15 of the fiscal year (or within 2 months of starting your business if new). The application form is available from the NTA.

Japan has two main social insurance systems:

  • Shakai Hoken (社会保険): For employees. Includes health insurance (健康保険) and employees' pension (厚生年金). Premiums are split roughly 50/50 with your employer. Also includes employment insurance (雇用保険).
  • National Health Insurance + National Pension: For self-employed, freelancers, and those not covered by Shakai Hoken. NHI premiums vary by municipality and are based on income. National Pension is a flat monthly amount (¥16,980/month in FY2026).

All social insurance premiums are fully deductible from your taxable income.

Those aged 40-64 also pay a long-term care insurance premium (介護保険料) added to their health insurance.

  • Furusato Nozei (ふるさと納税): Donate to local governments in exchange for gifts and a tax credit. Effectively, you redirect part of your resident tax while receiving local products. Learn more
  • Medical Expense Deduction (医療費控除): Deduct medical expenses exceeding ¥100,000 (or 5% of income if lower). Includes dental, prescription costs, and transportation to hospitals.
  • Mortgage Deduction (住宅ローン控除): A tax credit of up to 0.7% of your outstanding mortgage balance for up to 13 years on a new home. NTA details
  • iDeCo (個人型確定拠出年金): Contributions to Japan's individual defined contribution pension are fully deductible. Employees can contribute up to ¥23,000/month; self-employed up to ¥68,000/month. Official iDeCo site
  • Life/Earthquake Insurance Deductions: Premiums for life insurance and earthquake insurance policies qualify for small deductions (up to ¥50,000 and ¥50,000 respectively).

07 · Required Reading

Homework for the commute

All articles

Disclaimer: Rates are for FY2026 (令和8年). This calculator provides estimates only. Actual amounts may vary based on your specific municipality, insurance premiums, and individual circumstances. Consult a tax professional (税理士) for official tax advice.