🇯🇵 How tax works
in Japan.
2026 · National income tax guide
The calculation, explained.
National income tax is progressive. The estimate also adds the 2.1% reconstruction surtax on national income tax.
The separate local inhabitant tax (generally 10%), per-capita charges, salary deduction, basic allowance and social-insurance deductions are excluded. National tax alone understates total Japanese tax.
Doctors: employment and independent practice
The Japan comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · JPY
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 1,950,000 | 5.0% |
| 1,950,000 – 3,300,000 | 10.0% |
| 3,300,000 – 6,950,000 | 20.0% |
| 6,950,000 – 9,000,000 | 23.0% |
| 9,000,000 – 18,000,000 | 33.0% |
| 18,000,000 – 40,000,000 | 40.0% |
| Above 40,000,000 | 45.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to JP¥17,725,448.
- 1. Annual input
- JP¥17,725,448
- 2. Custom deductible expenses
- − JP¥0
- 3. Modeled allowance / base deduction
- − JP¥0
- 4. Modeled taxable base
- JP¥17,725,448
| Taxed portion | Rate | Tax |
|---|---|---|
| JP¥1,950,000 | 5.0% | JP¥97,500 |
| JP¥1,350,000 | 10.0% | JP¥135,000 |
| JP¥3,650,000 | 20.0% | JP¥730,000 |
| JP¥2,050,000 | 23.0% | JP¥471,500 |
| JP¥8,725,448 | 33.0% | JP¥2,879,398 |
- 5. Modeled tax credits (capped at tax due)
- − JP¥0
- 6. Included additional tax
- JP¥90,581
- 7. Income tax
- JP¥4,403,979
- Effective rate = tax ÷ annual input
- 24.8%
- After income tax, before other deductions
- JP¥13,321,469
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.