Japan's 所得税 rates for 2026 (quick table)
National income tax runs from 5% to 45% in 7 bands. The National Tax Agency publishes it as a quick table: tax = taxable income × rate − deduction. Taxable income is rounded down to the nearest ¥1,000.
A Special Income Tax for Reconstruction of 2.1% is added to the income tax, and the inhabitant tax (10% of taxable income) is charged separately by your municipality.
| Taxable income | Rate | Deduction |
|---|---|---|
| up to ¥1,950,000 | 5% | ¥0 |
| ¥1,950,001–¥3,300,000 | 10% | ¥97,500 |
| ¥3,300,001–¥6,950,000 | 20% | ¥427,500 |
| ¥6,950,001–¥9,000,000 | 23% | ¥636,000 |
| ¥9,000,001–¥18,000,000 | 33% | ¥1,536,000 |
| ¥18,000,001–¥40,000,000 | 40% | ¥2,796,000 |
| over ¥40,000,000 | 45% | ¥4,796,000 |
Employment income deduction and basic deduction
Salary first loses the employment income deduction, then the basic deduction. For 2026 the basic deduction is ¥1,040,000 up to ¥4,890,000 of total income and the minimum employment deduction is ¥740,000, so pay up to ¥1,780,000 owes no income tax.
| Employment income | Employment income deduction |
|---|---|
| up to ¥2,200,000 | ¥740,000 |
| ¥2,200,001–¥3,600,000 | pay × 30% + ¥80,000 |
| ¥3,600,001–¥6,600,000 | pay × 20% + ¥440,000 |
| ¥6,600,001–¥8,500,000 | pay × 10% + ¥1,100,000 |
| over ¥8,500,000 | ¥1,950,000 |
Basic deduction by total income
The basic deduction shrinks in steps as total income rises.
| Total income | Basic deduction |
|---|---|
| up to ¥4,890,000 | ¥1,040,000 |
| ¥4,890,001–¥6,550,000 | ¥670,000 |
| ¥6,550,001–¥23,500,000 | ¥620,000 |
| ¥23,500,001–¥24,000,000 | ¥480,000 |
| ¥24,000,001–¥24,500,000 | ¥320,000 |
| ¥24,500,001–¥25,000,000 | ¥160,000 |
| over ¥25,000,000 | ¥0 |
Income tax and inhabitant tax at different salaries
Worked out with the calculator above with no social insurance deduction entered — adding it lowers both taxes.
| Salary | Income tax (incl. special income tax for reconstruction) | Inhabitant tax | Total | Effective rate |
|---|---|---|---|---|
| ¥3,000,000 | ¥50,000 | ¥161,500 | ¥211,500 | 7.05% |
| ¥6,000,000 | ¥241,400 | ¥395,500 | ¥636,900 | 10.62% |
| ¥9,000,000 | ¥876,500 | ¥664,500 | ¥1,541,000 | 17.12% |
| ¥15,000,000 | ¥2,619,700 | ¥1,264,500 | ¥3,884,200 | 25.89% |
| ¥30,000,000 | ¥8,600,900 | ¥2,810,000 | ¥11,410,900 | 38.04% |