What is the employment income deduction?

The employment-income deduction (給与所得控除) is a standard allowance subtracted from gross salary before tax. It scales with income — for example 550,000 yen at the low end, rising to a cap of 1,950,000 yen for salaries above 8.5 million yen.

What is the basic deduction?

The basic deduction (基礎控除) is a flat allowance, 480,000 yen for most taxpayers, subtracted from income for national income-tax purposes. It phases out for very high earners above 24 million yen.

What is the 2.1% surtax?

The reconstruction special income tax (復興特別所得税) is a surcharge of 2.1% of the calculated national income tax, in effect through 2037 to fund recovery from the 2011 earthquake. This calculator adds it automatically.

Does this include resident tax?

No. This calculates national income tax (所得税) plus the reconstruction surtax only. Local resident tax (住民税), roughly 10% of taxable income, and social-insurance premiums are separate and are not included here.

Is anything sent anywhere?

No. All calculations run entirely in your browser. Nothing is uploaded or stored, so your salary figures stay private.

Japan Income Tax Calculator

This calculator estimates Japanese national income tax (所得税) on salaried employment income. Japan taxes salary after two key allowances — the employment-income deduction and the basic deduction — across progressive bands, and then adds a 2.1% reconstruction surtax. The tool walks through each step so you can see how gross salary becomes tax owed. It is aimed at Japan-based employees who want a quick, transparent estimate.

How it works

The calculation runs in four stages:

Employment-income deduction (給与所得控除). A standard allowance subtracted from gross salary. It steps up with income: 550,000 yen for salaries up to 1,625,000; a formula in the middle bands; and a fixed cap of 1,950,000 yen above 8,500,000.
Other deductions. Social-insurance premiums, the basic deduction (480,000 yen for most), and any further income deductions are subtracted to reach taxable income.
Progressive bands. National income tax is computed with the marginal schedule, using the official quick-calculation subtractions (for example, 20% minus 427,500 yen on the 3.3M–6.95M band).
Reconstruction surtax (復興特別所得税). A surcharge of 2.1% of the national income tax is added.

The result is national income tax plus surtax. Resident tax and social insurance are shown only as inputs, not added into the national figure.

The national income-tax bands

The progressive schedule on taxable income uses these quick-calculation rates and deductions:

up to    1,950,000  : 5%
up to    3,300,000  : 10% - 97,500
up to    6,950,000  : 20% - 427,500
up to    9,000,000  : 23% - 636,000
up to   18,000,000  : 33% - 1,536,000
up to   40,000,000  : 40% - 2,796,000
over    40,000,000  : 45% - 4,796,000

Tips and notes

Enter your social-insurance premiums (health, pension, employment insurance) in the deductions field — they are fully deductible and materially lower the tax.
The basic deduction is set to 480,000 yen by default. It reduces for incomes above 24 million yen, which this estimator does not model.
This is national income tax only. Add roughly 10% resident tax separately for a full picture of payroll deductions. Everything runs locally in your browser.