What are the Japanese national income tax brackets?

5% up to 1.95m JPY; 10% to 3.3m; 20% to 6.95m; 23% to 9m; 33% to 18m; 40% to 40m; 45% above 40m JPY. Plus 2.1% reconstruction surcharge on the national tax amount (until 2037).

What is jumin-zei (resident tax)?

Local resident tax: 10% flat on income (4% prefectural + 6% municipal), based on prior year income. Paid in 4 installments starting June. Non-residents of Japan are not liable. New residents pay from year 2.

What is the basic deduction in Japan?

Basic deduction (kiso kojo): up to 480,000 JPY for incomes under 24m JPY. Phased out from 24m (350,000 JPY) and 25m JPY (160,000 JPY), eliminated above 25.5m JPY. Separate deductions for employment income (kyuyo shotoku kojo).

How is Japanese employment income taxed?

Employees receive an employment income deduction (kyuyo shotoku kojo) reducing taxable income. For 10m JPY salary, the deduction is approximately 1.95m JPY. Employers withhold tax monthly based on annual tables.

What is the Japanese My Number system for taxes?

Japan My Number (kojin bangou) is a 12-digit identification number used for tax, social security, and disaster management. Required on tax returns. E-tax filing using My Number card (maionacard) is encouraged.

Japan Shotoku Zei (Income Tax) and Jumin-zei (Resident Tax) Calculator 2024

Calculate Japanese national income tax (shotoku zei) and resident tax (jumin-zei). National: 5-45% progressive. Resident: 10% flat (prefectural + municipal). Plus 2.1% reconstruction surcharge. Effective marginal rate up to 55.945%.

Principal ($)

Annual Rate (%)

Years

Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to Use

Enter the values for the scenario you are assessing. Calculate Japanese national income tax (shotoku zei) and resident tax (jumin-zei). National: 5-45% progressive. Resident: 10% flat (prefectural + municipal). Plus 2.1% reconstruction surcharge. Effective marginal rate up to 55.945%. Use the japan income tax 2024 result to inform your calculation.

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