Japan annual salary & income tax calculator
Build the full year from a monthly salary and bonuses: annual social insurance, employment income, the final income-tax bill, annual take-home — and next year's resident tax on this income.
Income tax: 2026 (Reiwa 8) rules Validated on 18/18 official examples
Social insurance is estimated automatically from the monthly salary and bonuses. Resident tax is next year’s levy on this income — it is not deducted from this year’s pay.
| Annual gross | ¥4,900,000 |
| Social insurance (annual, estimated) | −¥736,836 |
| Employment income | ¥3,480,000 |
| Basic deduction | −¥1,040,000 |
| Spouse & dependent deductions | −¥0 |
| Taxable income | ¥1,703,000 |
| Income tax (annual) | −¥86,900 |
| Resident tax (next year, annual) | ¥221,400 |
| of which monthly (payroll deduction) | ¥18,400 |
| Annual take-home (after SI + income tax) | ¥4,076,264 |
The formula
What changed in 2026
The basic deduction rose to ¥1,040,000 for total income up to ¥48.9M (from ¥580,000–950,000 tiered amounts in 2025), and the minimum employment-income deduction became a flat ¥740,000 up to ¥2.2M of salary — the old "40% − ¥100,000" band no longer exists. The increases are settled in the December 2026 year-end adjustment, not in monthly withholding; from January 2027 a new monthly table applies. This engine is parameterised by year and reproduces both years — the pair is a permanent regression test:
| Same case (¥5,000,000 salary, ¥720,000 social insurance, single) — 2026 rules | ¥91,800 |
| Same case — 2025 rules | ¥120,900 |
| Difference | ¥29,100 less tax |