Japan Income Tax Calculator 2026

Japan uses a progressive income tax system with rates ranging from 5% to 45%. In addition to national income tax, residents pay a flat 10% residence tax (住民税) to their local municipality. Social insurance contributions including health insurance, pension, and employment insurance are deducted from gross salary before income tax is calculated.

The tax year in Japan runs from January 1 to December 31. Most employees have taxes withheld by their employer through the year-end adjustment (年末調整) process. Self-employed individuals must file a final tax return (確定申告) by March 15 of the following year.

Key deductions include the basic deduction (基礎控除) of ¥480,000, employment income deduction (給与所得控除) which varies by income level, and spouse and dependent deductions.