Japan Resident Tax Calculator (Estimate, 2026)

How to Use This Calculator

1. Enter your last calendar year’s (Jan-Dec) gross salary in JPY — the “total payment” figure on your Japanese withholding statement (gensen choshuhyo).
2. If you qualify for additional deductions (spousal deduction, medical expense deduction, etc.), enter the total under other deductions. Leaving it at 0 still gives a reasonable estimate.
3. Click Calculate to see the full breakdown: employment income deduction → employment income → estimated social insurance → basic deduction → taxable income → income-based and per-capita levies → total resident tax.
4. If this year’s salary is similar to last year’s, this result approximates next year’s resident tax bill — because Japan’s resident tax is always based on the prior year’s income.

How the Calculation Works

Japan’s resident tax is the sum of a per-capita levy (flat) and an income-based levy (proportional).

Step 1. Employment Income Deduction

Your gross salary minus the employment income deduction (per the table below) gives your “employment income.” The table below reflects the revised amounts that apply from 2025 income (billed as your 2026 resident tax): the minimum guaranteed deduction rose from ¥550,000 to ¥650,000 and the old ¥1.625M band was removed.

Step 2. Subtract Deductions (Basic + Social Insurance, etc.)

Subtracting the basic deduction (JPY 430,000, for total income up to JPY 24M), social insurance premiums, and any other deductions (spousal, medical, etc.) from employment income gives your taxable income.
This calculator estimates social insurance at 15% of gross salary.

Taxable income = Employment income − Basic deduction (JPY 430,000) − Social insurance (est.) − Other deductions

Step 3. Income-Based Levy (10%)

Taxable income x 4% (prefectural) + 6% (municipal) = 10% gives the income-based levy. (A small adjustment credit is technically subtracted here too, which this simplified calculator omits.)

Step 4. Per-Capita Levy (Flat)

A flat amount regardless of income level — as of April 2026, JPY 5,000/year (prefectural JPY 1,000 + municipal JPY 3,000 + forest environment tax JPY 1,000). Some municipalities set this slightly differently by local ordinance.

Final: Annual Resident Tax

Annual resident tax = Income-based levy + Per-capita levy

For the full picture — why the tax is billed a year late, special vs. ordinary collection, and how it compares to US state/local income tax — see
Japan’s Resident Tax Explained.

Frequently Asked Questions

Key Points

• Japan's resident tax = per-capita levy (flat, JPY 5,000/year as of April 2026) + income-based levy (10% of taxable income)
• It's billed the year after the income was earned, based on the prior calendar year's salary
• This calculator is a simplified estimate for salaried employees; social insurance is assumed at 15% of gross salary
• It doesn't reflect fine-grained credits like the adjustment deduction, so confirm exact figures with your municipal tax office or a tax accountant

Primary sources

• NTA No.1410 Employment Income Deduction — table applying from tax year 2025
• MIC, Basic Deduction for Individual Resident Tax — applies from FY2026 resident tax; basic deduction unchanged (¥430,000)

Related guides

• Japan's Resident Tax Explained (2026)
• Japan's Estimated Tax Prepayment (2026)
• Japan Food Tax Cut to 1%: What to Know
• Can You Open a Korean ISA From Japan? (2026)