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.
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.
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
| Month | Annual gross earnings | Employee 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
- NTA — enacted 2026 basic deduction
- NTA — 2026 salary-income deduction and rounding
- NTA — income-tax bands and reconstruction surcharge
- Kyokai Kenpo — 2026 Tokyo contribution table
- Japan Pension Service — bonus assessment and caps
- MHLW — 2026 employment-insurance rates
- Tokyo — resident-tax computation
- Ota Ward — 2027 resident-tax amendments
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
- National Tax Agency (NTA) — Reference 1https://www.nta.go.jp/users/gensen/2025kiso/index/shinkoku.htm
- National Tax Agency (NTA) — Reference 2https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm
- National Tax Agency (NTA) — Reference 3https://www.nta.go.jp/users/gensen/2026kiso/
- National Tax Agency (NTA) — Reference 4https://www.nta.go.jp/english/taxes/consumption_tax/pdf/2025/general_00.pdf
Official sources
Sources checked 28 Oct 2026 · 2025 returns / 2026 reform
- National Tax Agency (NTA) — Reference 1https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm
- National Tax Agency (NTA) — Reference 2https://www.nta.go.jp/users/gensen/2026kiso/
- National Tax Agency (NTA) — Reference 3https://www.nta.go.jp/english/taxes/consumption_tax/pdf/2025/general_00.pdf