Japan Tax Calculator Tool for 2026
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How Japan Income Tax Works (in 3 Steps)
1. Calculate Your Taxable Income
Start with your total income (合計所得金額), then subtract exemptions and deductions you’re eligible for. Common exemptions include:
- Basic exemption (基礎控除): ¥480,000 for most taxpayers
- Spouse exemption (配偶者控除): Up to ¥480,000 if spouse income ≤ ¥480,000
- Dependent exemptions (扶養控除): ¥380,000–¥630,000 per dependent
- Social insurance premiums, life insurance, medical expenses (not included in this tool)
2. Apply Progressive Tax Rates
Japan uses a progressive tax system with 7 brackets ranging from 5% to 45%. Higher portions of your income are taxed at higher rates:
| Taxable income | Rate |
|---|---|
| ¥0 – ¥1,950,000 | 5% |
| ¥1,950,001 – ¥3,300,000 | 10% |
| ¥3,300,001 – ¥6,950,000 | 20% |
| ¥6,950,001 – ¥9,000,000 | 23% |
| ¥9,000,001 – ¥18,000,000 | 33% |
| ¥18,000,001 – ¥40,000,000 | 40% |
| Over ¥40,000,000 | 45% |
3. Add the Reconstruction Tax
A 2.1% surcharge (復興特別所得税) is applied to your national income tax to fund reconstruction efforts following the 2011 Great East Japan Earthquake. This tax is scheduled to continue through 2037.
Income Tax vs Resident Tax: What's the Difference?
National Income Tax (所得税)
- Collected by the national government
- Progressive rates (5%–45%)
- Due when you file your tax return (usually by March 15)
- Includes 2.1% reconstruction surcharge
Resident/Inhabitant Tax (住民税)
- Collected by your local municipality (city/prefecture)
- Flat 10% rate on taxable income (6% municipal + 4% prefectural)
- Plus a per-capita portion (typically ¥5,000–¥6,000/year)
- Paid in the year following the income year
- Usually deducted monthly from salary for employees
What Is the 2.1% Reconstruction Tax?
The Special Income Tax for Reconstruction (復興特別所得税) is a 2.1% surcharge applied to your national income tax. It was introduced in 2013 to fund recovery and reconstruction following the 2011 Great East Japan Earthquake and tsunami.
This tax is automatically calculated as part of your income tax and appears as a separate line item on your tax notice. It applies to both residents and non-residents.
Example: If your national income tax is ¥100,000, your reconstruction tax would be ¥100,000 × 2.1% = ¥2,100.
Common Deductions Foreigners Ask About
Spouse Exemption (配偶者控除)
You can claim this if:
- Your spouse’s annual income is ¥480,000 or less
- Your total income is ¥10,000,000 or less
- You’re legally married and living in the same household
Exemption amount: ¥380,000 (¥480,000 if spouse is 70 or older)
Special Spouse Exemption (配偶者特別控除)
If your spouse’s income exceeds ¥480,000 but is ¥1,330,000 or less, you may qualify for this partial exemption. The amount decreases as spouse income increases.
Dependent Exemptions (扶養控除)
You can claim exemptions for qualifying dependents (children, parents, etc.):
- General dependent (16–18, 23–69): ¥380,000
- Specified dependent (19–22, typically students): ¥630,000
- Elderly dependent (70+, same household): ¥580,000
- Elderly dependent (70+, separate household): ¥480,000
Overseas Spouse/Dependents
If your spouse or dependents live overseas, you can still claim exemptions, but you’ll need to provide supporting documents when filing:
- Affidavit of family relationship
- Evidence of remittance (bank transfers)
- Additional category-specific documents for non-resident dependents
Frequently Asked Questions
Do foreigners pay the same income tax rates as Japanese citizens?
Yes. Residents of Japan (foreign or Japanese) pay the same progressive income tax rates. Non-residents have different rules and may only be taxed on Japan-source income.
Is resident tax included in this calculator?
Yes, you can toggle the option to include a simplified resident tax estimate. The actual amount varies by municipality, but this tool uses a standard 10% rate plus typical per-capita charges.
What if my spouse is overseas?
You can still claim spouse exemption or special spouse exemption, but you’ll need to provide supporting documents (affidavit of relationship and remittance evidence) when filing your tax return.
Do I need to file a tax return?
Most salary workers don’t need to file if their employer handles year-end adjustment (年末調整). However, you should file if: you have side income, you want to claim deductions not handled by your employer, or you had multiple employers during the year.
What is 合計所得金額 (total income)?
This is your total income after certain calculations (like employment income deduction for salary workers). For most salary workers, it’s roughly gross salary minus employment income deduction. This calculator uses total income as the starting point.
Why doesn’t this calculator include social insurance deductions?
This is a simplified estimator focused on basic exemptions. Social insurance premiums, medical expenses, and other itemized deductions significantly reduce taxable income but vary greatly by individual circumstances.
When is the deadline to file?
The standard deadline for filing your income tax return (確定申告) is March 15 of the following year. For example, 2025 income is filed by March 15, 2026.
Can I deduct rent or housing costs?
Generally, no. Rent is not deductible for most individuals. However, there are special deductions for mortgage interest (住宅ローン控除) if you purchased a home.
What’s the difference between exemptions and deductions?
In Japanese tax terminology, both are called 控除 (kōjo). This calculator focuses on exemptions/deductions that reduce your taxable income, such as basic exemption, spouse exemption, and dependent exemptions.
Where can I get help with my actual tax filing?
Visit the National Tax Agency (NTA) website at www.nta.go.jp or consult a qualified tax accountant (税理士). Many municipalities also offer free tax filing assistance during filing season.
Important Disclaimer
This calculator provides estimates only. Actual tax liability depends on many factors including income type, additional deductions, municipality regulations, and changes to tax law. This tool does not cover:
- Employment income calculation (給与所得控除)
- Social insurance premium deductions
- Life insurance, earthquake insurance deductions
- Medical expense deductions
- Mortgage interest deductions
- Business income, capital gains, dividend income
- Tax credits and special provisions
This is not tax advice. For accurate filing and advice tailored to your situation, consult the National Tax Agency or a qualified tax professional.