Japan Income Tax Calculator 2026
Tax year 2026
Enter your income and press Calculate to see your tax, take-home income and the tax per bracket.
About the Japan Income Tax Calculator
Estimate Japanese national income tax (shotokuzei) for 2026 from your taxable income in yen, after deductions such as the employment income deduction, the basic deduction and social insurance. The special reconstruction income tax of 2.1% is added on top.
How it is calculated
Japan uses seven brackets: 5% up to ¥1,950,000, 10% up to ¥3,300,000, 20% up to ¥6,950,000, 23% up to ¥9,000,000, 33% up to ¥18,000,000, 40% up to ¥40,000,000 and 45% above that. The reconstruction surtax is 2.1% of the income tax.
The local inhabitant tax (about 10% of taxable income) is a separate tax and is not included.
Income tax brackets 2026
| Income band | Rate |
|---|---|
| Up to ¥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% |
| Over ¥40,000,000 | 45% |
Worked example: Income of ¥5,000,000
| ¥0 – ¥1,950,000 × 5% | ¥97,500 |
|---|---|
| ¥1,950,000 – ¥3,300,000 × 10% | ¥135,000 |
| ¥3,300,000 – ¥6,950,000 × 20% | ¥340,000 |
| Income tax | ¥572,500 |
| Reconstruction surtax (2.1%) | ¥12,023 |
| Total tax | ¥584,523 |
| Income after tax | ¥4,415,478 |
| Effective tax rate | 11.69% |
This calculator gives an estimate of income tax for 2026 based on the published brackets. It does not replace advice from a tax adviser or the tax authority.
Source: 国税庁 (National Tax Agency) – No.2260 所得税の税率 · Rates checked: November 1, 2026
Frequently asked questions
What are the income tax brackets in Japan?
5%, 10%, 20%, 23%, 33%, 40% and 45%, with the top rate applying above ¥40 million of taxable income.
What is the reconstruction surtax?
A surtax of 2.1% of the income tax that funds reconstruction after the 2011 earthquake; it applies until 2037.
Is resident tax included?
No. Inhabitant tax is charged by the prefecture and municipality, generally 10% of taxable income, and is paid separately.