Country guides · Sources checked 28 Oct 2026
Tax guide

Japan · Tax guide

Distinguish the income year from the filing year and national income tax from local inhabitant tax.

By Sources checked 28 Oct 2026

Personal income tax

The NTA lists different basic deductions for 2025 and 2026, varying with total income. Do not reuse the old universal ¥480,000 allowance.

Filing & deadlines

The 2026 reform generally takes effect on 1 December 2026 and applies to 2026 income, including December year-end adjustment. Withholding operations through November are unchanged by this reform.

Business and scope

Choose the correct income year and schedules in the official return-preparation service. Sole-proprietor consumption tax is a separate obligation from income tax.

On-site calculator · Sources checked 29 Oct 2026

Salary and take-home pay calculator

2026 income-year tax estimate · single Tokyo 23-ward residents, continuously insured by Kyokai Kenpo Tokyo, no dependants or other income, ages 18–64 throughout the year. Includes 2027 resident tax arising from 2026 earnings.

Income and employment
Remuneration assessments — automatic band selection

Annual estimate · 2026

Annual gross earnings
¥4,800,000.00
Employee mandatory contributions
¥721,221.00
2026 income tax + 2027 resident tax
¥310,800.00
Net after tax attributable to 2026 earnings
¥3,767,979.00
Average per calendar month (annual net ÷ 12)
¥313,998.25
Calculation details
2026 income and reconstruction tax
¥83,600.00
2027 resident/head/forest taxes on 2026 earnings
¥227,200.00
Personal allowances
¥1,040,000.00
Taxable income after allowances
¥1,638,000.00
MonthAnnual gross earningsEmployee mandatory contributions
2026-01¥400,000.00¥60,030.00
2026-02¥400,000.00¥60,030.00
2026-03¥400,000.00¥60,030.00
2026-04¥400,000.00¥59,707.00
2026-05¥400,000.00¥60,178.00
2026-06¥400,000.00¥60,178.00
2026-07¥400,000.00¥60,178.00
2026-08¥400,000.00¥60,178.00
2026-09¥400,000.00¥60,178.00
2026-10¥400,000.00¥60,178.00
2026-11¥400,000.00¥60,178.00
2026-12¥400,000.00¥60,178.00

Applies enacted 2026 year-end deductions (including the new basic deduction), the salary-income rounding table, income tax and 2.1% reconstruction surcharge. Social insurance is calculated automatically from remuneration bands, age and bonus caps, with prior-month regular premiums withheld in payroll and bonus premiums charged in the bonus month. Includes the March health/care, April employment-insurance and child-support contribution changes. Monthly averages must come from the applicable April–June remuneration assessment; no interim reclassification is modelled. The next-year resident tax includes adjustment credit and ¥5,000 head/forest levies. This accrued-tax net is not 2026 cash take-home: actual 2026 resident-tax payments depend on earlier income. No spouse/dependant, disability, insurance, iDeCo, mortgage or donation deductions; no non-taxable commuting allowance. Salary at least ¥200,000/month, annual gross at most ¥20 million; one bonus, no other bonus using the same fiscal-year health cap.

Official basis and tool instructions

External official resource

Official return-preparation and e-Tax guidance

This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.

Open official resource ↗

Official basis and tool instructions

Official sources

Sources checked 28 Oct 2026 · 2025 returns / 2026 reform

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