Free Japan Income Tax Calculator — Shotokuzei

Calculate shotokuzei (national income tax), juminzei (resident tax, 10%), reconstruction surcharge, and social insurance contributions. Free.

100% free — no signup

1Select Country

🇯🇵Japan2025 rates

2Taxpayer Type

Non-resident— living abroad, taxed on local-source income only

3Annual Gross Income

Enter your gross income before any tax or deductions

Annual Bonus / Supplemental Income (¥)

RSU vest, annual bonus, or one-time lump-sum — taxed on top of your base salary at your marginal rate

Japan — Key Tax Facts

→5%–45% national income tax — employment deduction reduces taxable base
→10% resident tax (juminzei) added — prefectural 4% + municipal 6%
→2.1% reconstruction surcharge on top of national income tax

How Japanese Income Tax Works — 所得税

Japan has national income tax (所得税) plus inhabitant tax (住民税) of approximately 10% flat. National tax runs from 5% to 45%. A basic deduction (基礎控除) of ¥480,000 applies to all taxpayers. Social insurance contributions (shakai hoken) are significant at about 15% of salary.

National rate	Taxable income
5%	¥0–¥1,950,000
10%	¥1,950,001–¥3,300,000
20%	¥3,300,001–¥6,950,000
23%	¥6,950,001–¥9,000,000
33%	¥9,000,001–¥18,000,000
40%	¥18,000,001–¥40,000,000
45%	Over ¥40,000,000

→Inhabitant tax (住民税): ~10% — paid to municipality, based on prior-year income

→Shakai hoken (employee): pension ~9.15% + health ~5% + employment 0.6% = ~15% total

→Employment income deduction (給与所得控除): reduces taxable base by ¥550,000 to ¥1,950,000

→Furusato nōzei: donate to rural municipalities, get 2,000 yen out-of-pocket maximum regardless of amount

→Year-end adjustment (年末調整): employer recalculates and refunds or collects the difference in December

→File kakutei shinkoku (確定申告) at e-Tax by March 15 if you have multiple income sources