Formula

Annual net income = gross salary + other net ordinary income − entered social insurance − national tax − selected resident tax.

Examples

2026 national tax only, no family deductions

Salary ¥5,000,000; social insurance ¥600,000; no other income, deductions or credits; local mode none. Salary income ¥3,560,000; taxable income ¥1,920,000; national tax ¥98,000; net after entered insurance and national tax ¥4,302,000.

2026 NTA family example, local tax excluded

Salary ¥5,000,000; social insurance ¥600,000; additional national deductions ¥100,000; qualifying spouse with no income; two qualifying general dependants; local mode none. Taxable income ¥680,000; national tax ¥34,700.

TRANSACTION GUIDE

From annual salary to a national-tax estimate

The 2026 annual rules are different from monthly withholding

The 2026 option represents the enacted annual reform applied at the December year-end adjustment and the tax return. The National Tax Agency states that the revised basic and salary deductions take effect on 1 December 2026. This is not a calculator for reproducing January–November withholding from a monthly payslip.

Choose 2025 when comparing the previous annual rules. A departure or death return before the reform takes effect has transitional provisions that this full-year model does not decide. The input year is therefore part of the calculation, not a label that can be changed after obtaining a result.

References: NTA 1199: basic deduction and 2026 effective date · NTA: 2026 reform Q&A and transitional rules

Salary income, deductions and taxable income

Annual gross salary is reduced using the statutory salary-income calculation. Personal deductions are applied afterwards. For a 2026 resident example with ¥5,000,000 salary, ¥600,000 eligible social insurance and no other deductions or credits, salary income is ¥3,560,000. The ¥1,040,000 basic deduction then leaves ¥1,920,000 taxable income.

The ordinary national tax on that base is ¥96,000. Adding the reconstruction component gives ¥98,016 before the annual rounding used by this model, or ¥98,000 after rounding down to ¥100. Set local resident tax to none to reproduce this national-only example; the default local mode would add another component.

References: NTA 1410: salary-income calculation by year · NTA 1199: basic deduction and 2026 effective date · NTA 2260: national income-tax bands · NTA 2507: reconstruction income-tax withholding · NTA: 2026 salary table and annual worked example

Family inputs need qualifying facts

Do not enter the same person in two dependant categories. The form distinguishes a spouse, dependant age groups and the special relative inputs, with eligibility notes beside each field. Gross salary and a relative’s net income are different figures, so using one in place of the other can change whether a deduction is represented.

The NTA annual example can be reproduced with ¥5,000,000 salary, ¥600,000 social insurance, ¥100,000 additional national deductions, a qualifying spouse with no income and two qualifying general dependants. The model gives ¥680,000 taxable income and ¥34,700 national tax after its annual rounding. This example assumes those deductions are eligible; the calculator does not establish entitlement.

References: NTA: 2026 salary table and annual worked example

Keep local resident tax and insurance separate

The local mode is a separate estimate for the following fiscal year, using the Tokyo reference or a confirmed manual amount. It should not be read as a municipality-independent tax bill. Local deductions, exemptions and rounding differ from the national calculation, and the displayed annual net amount does not predict the timing of each monthly payment.

Social insurance is an amount you enter, not a premium calculated by this tool. The non-resident option is limited to Japanese-source salary and does not assess residence, treaty relief or unrelated income. Read the exclusions next to the form before using a result for an overseas move, capital gains, a pension or a departure return.

References: Tokyo: resident-tax basis and assessment timing · NTA 2884: non-resident withholding categories

Informational estimate, not individual tax advice or an official assessment. Methodology and corrections.

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Frequently asked questions

Does this Japan calculator reproduce my monthly payslip?

No. It estimates annual liability for the selected income year. Withholding during the year, year-end reconciliation and the timing of local resident-tax payments can differ.

Is the local resident-tax estimate included?

It depends on the local mode. The form offers a Tokyo reference, a confirmed manual amount or none. Select none to reproduce the national-only examples above.

Does the tool calculate my social-insurance premiums?

No. Enter the eligible premiums actually paid. The tool uses that input in its supported deduction and net-income calculation.

CHECK THE REFERENCES

Official sources