所得税 – Japan Income Tax Brackets
Tax System Overview
System: Progressive (marginal) – national + resident
Authority: National Tax Agency (国税庁)
Law: Income Tax Act (所得税法)
Japan’s tax year is the calendar year. Most employees have tax withheld at source (gensen chōshū). A year-end adjustment (nenmatsu chōsei) finalises tax. National income tax rates range from 5% to 45%, plus a flat 10% resident tax (jūminzei).
Key Deductions & Allowances
Employment income deduction (給与所得控除): min ¥550,000, scales with income. Basic deduction (基礎控除): ¥480,000. Social insurance deductions. Spouse deduction (配偶者控除): up to ¥380,000. Life/earthquake insurance deductions. Hometown tax (furusato nōzei) donation credits.
Japan Income Tax Brackets
Current tax rates for Japan. Progressive (marginal) – national + resident system.
| Income Range | Tax 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% |
| ¥40,000,001+ | 45% |
Additional Taxes & Contributions
Beyond income tax, Japan workers may pay these additional charges.
| Tax / Contribution | Rate | Notes |
|---|---|---|
| Resident tax (jūminzei) | 10% | Flat rate; municipal 6% + prefectural 4% |
| Reconstruction surtax | 2.1% of income tax | Until 2037; funds earthquake recovery |
| Health insurance | ~5% | Varies by municipality and insurer |
| Pension (kosei nenkin) | 9.15% | Employee share; employer matches |
| Employment insurance | 0.6% | Employee share |
Effective Tax Rates by Income
Estimated federal/national income tax only. Shows how effective rates differ from marginal rates.
| Annual Income | Est. Tax | Effective Rate |
|---|---|---|
| ¥3,000,000 | ¥156,500 | 5.2% |
| ¥5,000,000 | ¥427,500 | 8.6% |
| ¥7,000,000 | ¥764,000 | 10.9% |
| ¥10,000,000 | ¥1,424,000 | 14.2% |
| ¥15,000,000 | ¥2,854,000 | 19.0% |
Estimates based on standard deductions/allowances. Actual tax depends on personal circumstances, filing status, and applicable credits.
About Japan's Tax System
Japan levies both national income tax (所得税) and resident tax (住民税). National tax uses 7 progressive brackets from 5% to 45%. Resident tax is a flat 10% (6% municipal + 4% prefectural).
The employment income deduction (給与所得控除) significantly reduces taxable income for salaried workers. For example, an employee earning ¥5 million has a deduction of ¥1.44 million before any personal deductions.
Social insurance (health, pension, employment) totals approximately 15% of salary for the employee. Combined with income and resident tax, effective rates can reach 30–40% for middle-income earners.
Furusato nōzei (hometown tax) is a popular scheme where donating to local governments provides tax credits while receiving regional gifts in return.
Tax Brackets by Country
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PhilippinesFrequently Asked Questions
National tax: 5% (¥0–¥1.95M), 10% (¥1.95M–¥3.3M), 20% (¥3.3M–¥6.95M), 23% (¥6.95M–¥9M), 33% (¥9M–¥18M), 40% (¥18M–¥40M), 45% (¥40M+). Plus 10% resident tax.
A flat 10% tax (6% municipal + 4% prefectural) applied to income from the previous year. It is separate from national income tax.
Furusato nōzei (hometown tax) lets you donate to local governments in exchange for tax deductions and regional gifts. The self-pay amount is ¥2,000 regardless of donation size.
Approximately 15% of salary for health insurance, pension (kosei nenkin), and employment insurance. Employers match these contributions.