Japan income tax rates for 2026
These are the exact figures this calculator uses, and where each one came from.
How far these figures are verified
Japan has 9 distinct rate or threshold values in use. 9 are confirmed against a primary source. Nothing is unverified.
Income tax bands
| Taxable income | Rate |
|---|---|
| ￥0 – ￥1,950,000 | 5% |
| ￥1,950,000 – ￥3,300,000 | 10% |
| ￥3,300,000 – ￥6,950,000 | 20% |
| ￥6,950,000 – ￥9,000,000 | 23% |
| ￥9,000,000 – ￥18,000,000 | 33% |
| ￥18,000,000 – ￥40,000,000 | 40% |
| ￥40,000,000 and above | 45% |
Mandatory contributions
| Contribution | Employee rate | Ceiling |
|---|---|---|
| Health Insurance | 4.93% | No ceiling |
| Long-term Care | 0.8075% | No ceiling |
| Employment Insurance | 0.5125% | No ceiling |
| Child and Childcare Support Levy | 0.08625% | No ceiling |
| Pension | 9.15% (18.3% total, 50% employee) | No ceiling |
| Local tax | 10% | charged on gross income |
Sources, one per figure
- Income tax bracketsPrimary source
Confirmed against the tax authority's own publication.
国税庁(National Tax Agency) — No.2260 所得税の税率（速算表） (所得税法 第89条 / [令和8年4月1日現在法令等]) view sourceChecked 2026-09-30
- Employment income deductionPrimary source
Confirmed against the tax authority's own publication.
国税庁(National Tax Agency) — No.1410 給与所得控除 (令和8年分・令和9年分: 2,200,000円まで 740,000円 / 2,200,001〜3,600,000円 収入×30%+80,000円 / 3,600,001〜6,600,000円 収入×20%+440,000円 / 6,600,001〜8,500,000円 収入×10%+1,100,000円 / 8,500,001円以上 1,950,000円(上限)) view sourceChecked 2026-09-30
- Basic deduction (tiered by total income)Primary source
Confirmed against the tax authority's own publication.
国税庁(National Tax Agency) — No.1199 基礎控除 / 源泉所得税の改正のあらまし（令和8年4月）p.1 (令和8・9年分: 合計所得金額 489万円以下 104万円 / 489万円超655万円以下 67万円 / 655万円超2,350万円以下 62万円 / 2,350万円超2,400万円以下 48万円 / 2,450万円以下 32万円 / 2,500万円以下 16万円 / 2,500万円超 0円 (所得税法86条 62万円 + 措法41の16の2 加算額 42万円・5万円)) view sourceChecked 2026-09-30
- Resident taxPrimary source
Confirmed against the tax authority's own publication.
総務省(Ministry of Internal Affairs and Communications) — 地方税制度 — 個人住民税 (所得割 標準税率 10%(道府県民税 4%・市町村民税 6%, 指定都市は 2%・8%) / 均等割 4,000円(1,000円+3,000円)) view sourceChecked 2026-09-30
- Employees' PensionPrimary source
Confirmed against the tax authority's own publication.
日本年金機構(Japan Pension Service) — 厚生年金保険料額表 (平成29年9月を最後に引上げが終了し、厚生年金保険料率は18.3％で固定) view sourceChecked 2026-09-30
- Health insurancePrimary source
Confirmed against the tax authority's own publication.
全国健康保険協会(協会けんぽ) 東京支部 — 令和8年3月分(4月納付分)からの健康保険・厚生年金保険の保険料額表 (健康保険料率 9.85%(令和8年3月分〜) / 介護保険第2号被保険者 11.47%(= 9.85% + 介護 1.62%) / 子ども・子育て支援金率 0.23%(令和8年4月分(5月納付分)〜) / 厚生年金 18.300%) view sourceChecked 2026-09-30
- Long-term care insurancePrimary source
Confirmed against the tax authority's own publication.
全国健康保険協会(協会けんぽ) 東京支部 — 令和8年3月分(4月納付分)からの健康保険・厚生年金保険の保険料額表 (健康保険料率 9.85%(令和8年3月分〜) / 介護保険第2号被保険者 11.47%(= 9.85% + 介護 1.62%) / 子ども・子育て支援金率 0.23%(令和8年4月分(5月納付分)〜) / 厚生年金 18.300%) view sourceChecked 2026-09-30
- Employment insurancePrimary source
Confirmed against the tax authority's own publication.
厚生労働省(Ministry of Health, Labour and Welfare) — 令和8(2026)年度 雇用保険料率のご案内 (一般の事業: 労働者負担 5/1,000(令和7年度 5.5/1,000), 事業主負担 8.5/1,000, 計 13.5/1,000) view sourceChecked 2026-09-30
- Child and childcare support levyPrimary source
Confirmed against the tax authority's own publication.
全国健康保険協会(協会けんぽ) 東京支部 — 令和8年3月分(4月納付分)からの健康保険・厚生年金保険の保険料額表 (健康保険料率 9.85%(令和8年3月分〜) / 介護保険第2号被保険者 11.47%(= 9.85% + 介護 1.62%) / 子ども・子育て支援金率 0.23%(令和8年4月分(5月納付分)〜) / 厚生年金 18.300%) view sourceChecked 2026-09-30
When these numbers change
Japan's tax year runs with the calendar year and begins on January 1. Rates, thresholds and contribution ceilings are usually revised at that point, so the same gross salary can produce a different take-home figure from one tax year to the next — which is why this page states the tax year it is calculating for rather than leaving it implied.
The annual filing deadline is March 15. Most employees are settled by their employer's year-end adjustment (nenmatsu chosei) and do not file. If the 15th falls on a weekend or holiday, the deadline moves to the next business day.
- Next tax year starts
- —
- Next filing deadline
- —
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Source: PwC Worldwide Tax Summaries, Japan - Individual - Tax administration — checked 2026-09-24 (secondary source). View
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