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Japan Resident Tax Calculator (from Annual Income)

Enter your gross annual income to estimate Japan's individual resident tax (income levy + per-capita levy) for the year and the monthly burden. Factor in social insurance premiums and the number of dependents, and see the breakdown down to the employment income deduction and taxable income.

Input

JPY
JPY

Total of health insurance, pension, employment insurance, etc. Enter it if you know it.

people

Dependent spouse/relatives (estimated at a 330,000 yen deduction each).

Result

Estimated resident tax (per year)

¥175,500

Income levy

¥170,500

Per-capita levy

¥5,000

Per month (estimate)

¥14,625

Employment income deduction

¥1,240,000

Employment income

¥2,760,000

Social insurance deduction

¥600,000

Taxable income

¥1,730,000

How it works

  • Resident tax is the sum of the income levy (taxable income × standard 10% rate) and the per-capita levy (a standard 5,000 yen per year). The per-capita levy here is 3,500 yen municipal + 1,500 yen prefectural, treated as the standard amount including the 1,000 yen forest environment tax.
  • Taxable income is employment income (annual income − employment income deduction) − social insurance deduction − the 430,000 yen basic deduction − dependent deductions. The resident-tax basic deduction is 430,000 yen (different from the 480,000 yen income-tax figure). The income levy also reflects the adjustment deduction for differences in personal deductions.
  • If you leave social insurance blank, about 15% of annual income is estimated as the social insurance deduction. Actual premiums vary by insurer, age, and dependents, so enter the exact figure if you know it.
  • The number of dependent spouse/relatives is estimated at a flat 330,000 yen deduction each (a guide for the resident-tax spousal and general dependent deductions). Actual amounts differ for specified dependents (ages 19–22), elderly dependents, and other categories.
  • If employment income is low enough, resident tax becomes exempt (the per-capita and income-levy exemption thresholds are judged on a standard Grade-1 area basis). The result is an estimate only.
  • This tool uses standard tax rates and standard deductions for a rough estimate. It does not account for differences in local rates or per-capita amounts, deductions such as the housing loan credit, medical expenses, or hometown-tax donations, or income other than salary. Confirm the exact amount with your municipality.

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