Japan Salary Calculator 2026
Gross to net for 2026 using the National Tax Agency's own tables: the reformed employment income and basic deductions, the 2.1% reconstruction surtax, residence tax on its own separate base, and social insurance with the pension ceiling.
| Item | Annual | Monthly |
|---|---|---|
| Gross pay | ￥4,087,200 | ￥340,600 |
| Income tax (shotokuzei) | ￥59,450 | ￥4,954 |
| Reconstruction surtax (2.1%) | ￥1,248 | ￥104 |
| Residence tax (juminzei) | ￥184,900 | ￥15,408 |
| Employees' pension (9.15%) | ￥373,979 | ￥31,165 |
| Health insurance | ￥201,295 | ￥16,775 |
| Child and childcare support levy | ￥4,700 | ￥392 |
| Employment insurance (0.5%) | ￥20,436 | ￥1,703 |
| Total deductions | ￥846,008 | ￥70,501 |
| Take-home pay | ￥3,241,192 | ￥270,099 |
- Income year 2026, salaried employee, health insurance at 9.85%.
- Residence tax is assessed on the previous year's income. This is the steady-state figure: in your first calendar year in Japan you would pay none, and see it appear the year after.
- The 2026 deduction reform applies to income tax only. Residence tax keeps the 430,000 basic exemption, so the two are calculated on different bases.
- Long-term care insurance excluded: it applies only between the ages of 40 and 64.
- Excludes bonuses, which are common in Japan and have their own contribution limits, and any dependant deductions.
The 2026 reform does not reach residence tax
For 2026 the basic deduction rises to JPY 1,040,000 for most earners and the employment income deduction floor to JPY 740,000, which together make salary up to JPY 1,780,000 free of income tax. But the local inhabitant tax basic exemption stays at JPY 430,000. National and local tax are therefore computed on bases that differ by JPY 610,000 at the common tier. Anything that applies the bigger deduction to both will overstate your take-home pay.
Residence tax runs a year behind
Residence tax is assessed on the previous year's income, with liability fixed by whether you were a registered resident on 1 January. The figures here are the steady state: what someone on this salary pays once established. A newly arrived worker pays none in their first calendar year and then sees roughly 10% more taken from the same salary in year two, which is a well known shock for people moving to Japan.
Take-home at a glance (2026, Tokyo rates, under 40)
| Gross / year | Net / year | Net / month | Effective rate |
|---|---|---|---|
| JPY 3,000,000 | JPY 2,411,885 | JPY 200,990 | 19.6% |
| JPY 4,087,200 | JPY 3,241,192 | JPY 270,099 | 20.7% |
| JPY 6,000,000 | JPY 4,659,428 | JPY 388,286 | 22.3% |
| JPY 9,000,000 | JPY 6,613,167 | JPY 551,097 | 26.5% |
| JPY 15,000,000 | JPY 10,243,573 | JPY 853,631 | 31.7% |
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Frequently asked questions
What changed in Japanese tax for 2026?
Both main deductions rose. The employment income deduction floor went from 650,000 to 740,000 and the basic deduction reached 1,040,000 for most earners. Together they lift the point at which income tax starts to a salary of 1,780,000, the successor to the much discussed 1.03 million wall.
Does the 2026 reform reduce my residence tax too?
No, and this is the trap. The reform applies to national income tax only. The local inhabitant tax basic exemption stays at 430,000, so the two taxes are calculated on different bases for 2026. Applying the larger national deduction to residence tax as well would overstate your take-home pay.
Why does my residence tax not match my current salary?
Residence tax is assessed on the previous year of income, with liability determined by whether you were registered as a resident on 1 January. This calculator shows the steady state figure, meaning what someone on this salary pays once established. In your first calendar year in Japan you pay no residence tax at all, then see roughly 10% more deducted the following year with no change in pay.
What is the reconstruction surtax?
The Special Reconstruction Income Tax adds 2.1% of your income tax amount, not of your income. It runs to 2047. From 2027 it splits into a 1.1% reconstruction component and a new 1% Special Defence Income Tax, leaving the combined total unchanged at 2.1%.
Sources: National Tax Agency tables for 2026 and the published FY2026 contribution rates. Excludes bonuses, which are common in Japan and carry their own contribution limits. See the Japan methodology for every assumption and limit.