Tax Brackets Japan
Japan Tax Brackets & Calculator 2024
Comprehensive guide to Japanese income tax brackets, deductions, and tax calculation tools for residents and non-residents.
Japanese Income Tax Calculator
Enter your gross annual income in 万円 (10,000 yen units)
Each dependent provides ￥380,000 deduction
Health insurance, pension, employment insurance premiums
Tax Calculation Results
Enter your income details and click "Calculate Tax" to see results.
2024 Japanese Income Tax Brackets
| Taxable Income Range | Tax Rate | Deduction Amount |
|---|---|---|
| ￥0 - ￥1,950,000 | 5% | ￥0 |
| ￥1,950,000 - ￥3,300,000 | 10% | ￥97,500 |
| ￥3,300,000 - ￥6,950,000 | 20% | ￥427,500 |
| ￥6,950,000 - ￥9,000,000 | 23% | ￥636,000 |
| ￥9,000,000 - ￥18,000,000 | 33% | ￥1,536,000 |
| ￥18,000,000 - ￥40,000,000 | 40% | ￥2,796,000 |
| ￥40,000,000+ | 45% | ￥4,796,000 |
Note: These rates apply to taxable income after deductions. An additional 2.1% reconstruction tax is applied to the calculated income tax.
Japanese Tax Policy Overview
Progressive Tax System
Japan uses a progressive income tax system where higher income levels are taxed at higher rates. The system includes both national income tax and local resident tax.
Key Deductions
- • Basic Deduction: ￥480,000 (for income up to ￥24 million)
- • Employment Income Deduction: Varies by income level
- • Spouse Deduction: Up to ￥380,000
- • Dependent Deduction: ￥380,000 per dependent
- • Social Insurance Premiums: Fully deductible
Resident Tax
In addition to national income tax, residents pay local resident tax (住民税) consisting of:
- • Income-based portion: Approximately 10% of taxable income
- • Per capita portion: Fixed amount (varies by municipality)
Reconstruction Tax
A special reconstruction tax of 2.1% is applied to income tax to fund disaster recovery efforts. This tax is scheduled until 2037.
Frequently Asked Questions
Common questions about Japan tax brackets and calculations