Japan Salary Calculator
Enter a monthly gross salary to see your take-home pay after shakai hoken (social insurance), income tax and resident tax. This free Japan salary calculator uses FY2026 rates for all 47 prefectures and shows what the employer pays on top.
Japan salary calculator
Net take-home
¥0per month
0% of gross salary, after social insurance and taxes
- Take-home¥0
- Social insurance¥0
- Income tax¥0
- Resident tax¥0
- Total deductions
- ¥0
- of gross salary
- Total employer cost
- ¥0
- on top of gross salary
Full breakdown
| Item | Employee | Employer |
|---|---|---|
| Health insurance | ¥0 | ¥0 |
| Child support levy | ¥0 | ¥0 |
| Long-term care | – | – |
| Welfare pension | ¥0 | ¥0 |
| Employment insurance | ¥0 | ¥0 |
| Workers’ comp | – | ¥0 |
| Child-rearing contribution | – | ¥0 |
| Income tax | ¥0 | – |
| Resident tax | ¥0 | – |
| Total | ¥0 | ¥0 |
Estimate based on FY2026 rates and 2026 income tax rules. Verify against Kyokai Kenpo, MHLW and NTA.
At a glance
Take-home pay in Japan at common salaries (2026)
On a ¥5 million annual salary paid in 12 equal months in Tokyo, take-home pay is about ¥328,500 a month, or 79% of gross. Social insurance takes about 14.5%, resident tax about 5% and income tax about 2%. The share you keep falls as pay rises, to about 71% at ¥12 million.
| Annual salaryin yen | Per month, in yen | |||
|---|---|---|---|---|
| Social insurance | Income tax | Resident tax | Take-home | |
| 3,000,000¥250,000 a month | 38,144 | 2,216 | 9,642 | 199,99880% kept |
| 4,000,000¥333,333 a month | 49,913 | 4,766 | 14,633 | 264,02179% kept |
| 4,866,000national average | 60,208 | 7,183 | 19,375 | 318,73679% kept |
| 5,000,000¥416,667 a month | 60,263 | 7,633 | 20,258 | 328,51379% kept |
| 6,000,000¥500,000 a month | 73,450 | 12,441 | 25,608 | 388,50178% kept |
| 7,000,000¥583,333 a month | 86,639 | 23,008 | 31,292 | 442,39676% kept |
| 8,000,000¥666,667 a month | 97,080 | 36,200 | 37,750 | 495,63774% kept |
| 10,000,000¥833,333 a month | 105,475 | 68,516 | 53,158 | 606,18573% kept |
| 12,000,000¥1,000,000 a month | 113,867 | 103,666 | 68,983 | 713,48471% kept |
A single employee under 40 in an office job in Tokyo, salary paid in 12 equal months with no bonus, at FY2026 rates. Income tax is the full 2026 amount after the December year-end adjustment; resident tax assumes last year’s salary was the same. The national average is the National Tax Agency’s 2025 figure for full-year employees, which includes about ¥749,000 of bonus, spread here over 12 months.
For your own figures, change any input in the calculator above. Bonuses are taxed differently: use the Japan bonus calculator for those.
How to use
How to use this Japan take-home pay calculator
Five inputs, and the result updates as you type. No sign-up.
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Enter the monthly gross salary
Base salary plus fixed monthly allowances, before any deduction. Leave bonuses out: they are calculated separately.
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Pick the workplace prefecture
Kyokai Kenpo sets its health insurance rate by the prefecture where you work, from 9.21% in Niigata to 10.55% in Saga.
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Choose the industry
It sets the employer’s workers’ compensation rate and the employment insurance category.
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Add dependents and age
Enter the dependents you declare for tax, and switch on long-term care if you are 40 to 64. Have your resident tax notice? Type its monthly amount.
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Read the result
Take-home pay by month or year, every deduction split between employee and employer, and the employer’s total cost.
How it works
Gross to net in Japan: how the net salary is calculated
Japanese payroll has three layers: statutory social insurance (health, long-term care, the child support levy, welfare pension, employment insurance, workers’ compensation), income tax withheld monthly using a national tax table, and resident tax levied by the employee’s municipality on the prior year’s income. The calculator above runs all three in real time as you change inputs.
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Standard remuneration grade, not raw salary
Health insurance and welfare pension premiums are not calculated on the actual salary. The salary is mapped to a standard remuneration grade. Health insurance has 50 grades from ¥58,000 to ¥1,390,000; welfare pension has 32 grades capped at ¥650,000. So a high earner paid ¥800,000/month has the same pension premium as one paid ¥650,000. The grade is normally fixed each September from the average of April-June pay, and only revised mid-year if pay shifts by two grades or more for three consecutive months.
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Prefecture-specific health rate
Kyokai Kenpo (the health insurer for most small and mid-sized companies) sets a rate per prefecture each fiscal year, based on where the workplace is. For FY2026, from March 2026 premiums, Tokyo is 9.85%, Osaka 10.13%, Niigata 9.21% (lowest) and Saga 10.55% (highest). The rate is applied to the standard remuneration grade and split 50/50 between employee and employer. Long-term care insurance (1.62% nationally) is added for ages 40 to 64, and since April 2026 a 0.23% child support levy is collected with health insurance on the same grade.
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Welfare pension is locked at 18.30%
The welfare pension rate has been frozen at 18.30% combined since the 2017 reform, split 50/50. With the standard remuneration cap at ¥650,000, the maximum employee-side pension premium is about ¥59,475/month regardless of how high the salary goes. The cap rises to ¥680,000 from September 2027.
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Income tax via the NTA monthly table
Income tax is withheld monthly using the National Tax Agency’s withholding table when the employee has filed a Dependent Exemption Declaration with you. The table includes the 2.1% surtax, and each declared dependent reduces the taxable monthly amount by about ¥31,667. The 2026 tax reform raised the basic deduction to as much as ¥1,040,000 for 2026 income, but withholding from January to November 2026 still uses the January table, so most employees get the difference back in the December year-end adjustment. The calculator shows the tax actually due for 2026.
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Resident tax is prior-year income
Unlike income tax, resident tax (10% combined, prefectural plus municipal, plus a ¥5,000 per-capita levy) is based on last year’s income. Each May, the employee’s municipality sends the employer a notice with the exact amount, deducted in 12 instalments from June to May. The calculator estimates it assuming current salary roughly equals last year’s; if you have the notice, enter the monthly amount in the override field. New arrivals usually pay none at first: see foreign employees below.
Edge cases worth knowing
- Long-term care insurance switches off automatically the month the employee turns 65.
- Workers’ compensation is employer-only: 0.3% for office work, 0.95% for building construction, up to 8.8% for mining.
- Employment insurance is calculated on actual gross pay, commuting allowance included, not on standard remuneration.
- The commuting allowance is tax-free up to ¥150,000 a month for public transport, but it still counts for social insurance.
- Bonuses use a separate calculation each time they are paid, not the monthly table above.
Overtime changes the gross every month: estimate it with the Japan overtime pay calculator, then add it to the monthly gross above.
Reference
Shakai hoken: 2026 social insurance rates and who pays them
Shakai hoken is calculated on your standard monthly remuneration, a pay bracket set from your average April to June pay, not on the exact salary. Each rate is split 50/50: in Tokyo in 2026, health insurance (9.85%), the child support levy (0.23%) and pension (18.3%) cost the employee about 14.2%, plus 0.5% employment insurance on actual pay.
| Premium | Employee | Employer |
|---|---|---|
| Health insuranceTokyo | 4.925% | 4.925% |
| Child support levyfrom April 2026 | 0.115% | 0.115% |
| Long-term careages 40 to 64 | 0.81% | 0.81% |
| Welfare pensioncapped at ¥650,000 | 9.15% | 9.15% |
| Employment insurancegeneral business | 0.5% | 0.85% |
| Employment insuranceconstruction | 0.6% | 1.05% |
| Employment insurancefarming, fishing, sake | 0.6% | 0.95% |
| Workers’ compensationby industry | None | 0.25% to 8.8% |
| Child-rearing contributionemployer only | None | 0.36% |
FY2026 rates. Health insurance, the child support levy, long-term care and pension are charged on the standard remuneration grade; employment insurance and workers’ compensation on actual pay. Health insurance and long-term care apply from March 2026 premiums (deducted from April pay), the child support levy from April 2026 premiums (May pay), and employment insurance from April 2026 to March 2027. Looking for the 0.6% employee rate? In FY2026 that is the rate for construction and for agriculture, forestry, fisheries and sake brewing. For general business, the employee rate was 0.6% in FY2023 and FY2024, 0.55% in FY2025 and is 0.5% in FY2026.
- Health insurance Split 50/509.85% in Tokyo
- Medical care for the employee and qualifying dependents. Calculated on the standard remuneration grade (not raw salary), 9.85% in Tokyo for FY2026, split 50/50 between employee and employer. The rate depends on the prefecture of the workplace under Kyokai Kenpo.
- Child support levy Split 50/500.23%
- New from April 2026 premiums, first deducted from May pay. Funds the government’s child and child-rearing support scheme. Collected with health insurance on the same grade, and also charged on bonuses.
- Long-term care Split 50/501.62%
- An additional 1.62% premium (FY2026) that applies only to employees aged 40 to 64. Also split 50/50 between employee and employer. Switches off automatically the month the employee turns 65.
- Welfare pension Split 50/5018.30%
- Public pension for company employees. Locked at 18.30% combined since 2017, split 50/50. Capped at standard remuneration ¥650,000; high earners pay the same pension premium above that threshold.
- Employment insurance Both sides0.5% + 0.85%
- Funds unemployment benefits, childcare leave benefits and reskilling. Calculated on actual gross (not standard remuneration). FY2026 general business: 0.5% employee + 0.85% employer, down from 0.55% + 0.90% in FY2025. Construction and agriculture pay more (see the table above).
- Workers’ compensation Employer only0.25% to 8.8%
- Covers work-related injury and illness. Employer-only. The rate depends on the industry: 0.3% for office work, retail and restaurants, 0.95% for building construction, up to 8.8% for mining. Rates in force since April 2024.
- Child-rearing contribution Employer only0.36%
- A separate employer-only contribution that funds child allowances and childcare services, charged on the pension standard remuneration. It never appears on a payslip, but it is part of the employer’s cost.
- Income tax Employee onlyProgressive
- Withheld monthly using the NTA’s withholding table when the employee has filed a Dependent Exemption Declaration with you. Includes the 2.1% surtax. Each declared dependent reduces the taxable amount. See how it is calculated below.
- Resident tax Employee only10% + ¥5,000
- Levied by the city or ward on the prior year’s income: 10% combined (prefectural + municipal) plus a ¥5,000 per-capita levy. Employers receive a notice from each employee’s municipality with the exact amount in May.
Tax
Japan salary tax: how income tax and resident tax are calculated
Income tax in Japan is progressive, from 5% to 45%, plus a 2.1% surtax. It is charged on salary after the employment income deduction, social insurance premiums and personal deductions. Resident tax is a flat 10% of last year’s taxable income plus a ¥5,000 per-capita levy, taken from pay in 12 instalments starting in June.
| Taxable income | Rate | Then subtract |
|---|---|---|
| Up to ¥1,950,000 | 5% | ¥0 |
| ¥1,950,000 to ¥3,300,000 | 10% | ¥97,500 |
| ¥3,300,000 to ¥6,950,000 | 20% | ¥427,500 |
| ¥6,950,000 to ¥9,000,000 | 23% | ¥636,000 |
| ¥9,000,000 to ¥18,000,000 | 33% | ¥1,536,000 |
| ¥18,000,000 to ¥40,000,000 | 40% | ¥2,796,000 |
| Over ¥40,000,000 | 45% | ¥4,796,000 |
Income tax = taxable income × rate, minus the amount in the last column, then plus the 2.1% surtax. Brackets from the National Tax Agency (Tax Answer No.2260).
The 2026 deductions
- Employment income deduction: at least ¥740,000 for 2026, rising with salary to a cap of ¥1,950,000 above ¥8.5 million.
- Basic deduction: ¥1,040,000 when income after the employment deduction is up to ¥4.89 million (a salary of about ¥6.66 million), ¥670,000 up to ¥6.55 million and ¥620,000 up to ¥23.5 million.
- Dependents: ¥380,000 each, or ¥630,000 for a dependent aged 19 to 22.
- Resident tax uses lower personal deductions (basic ¥430,000, dependents ¥330,000) and last year’s rules.
Worked example: a ¥5,000,000 salary
¥5,000,000 minus the ¥1,440,000 employment income deduction leaves ¥3,560,000 of income. Take off ¥723,156 of social insurance and the ¥1,040,000 basic deduction, and ¥1,796,000 is taxable (rounded down to the nearest ¥1,000). At 5% that is ¥89,800, or ¥91,600 with the surtax: about ¥7,600 a month. Resident tax on the same salary comes to about ¥20,300 a month, because its basic deduction is smaller and its rate is a flat 10%.
Foreign employees
Japanese salary calculator for foreigners: what changes
Foreign employees pay the same social insurance and tax as Japanese employees, so the calculator applies to you. Four things work differently.
- Tax residency From arrival
- If you come to Japan for a job expected to last a year or more, you are treated as a tax resident from the day you arrive and taxed exactly as the calculator shows (National Tax Agency, No.2875).
- Resident tax None at first
- Resident tax is charged on last year’s income to people living in Japan on January 1, so it usually starts in June of the year after you arrive. Until then, type 0 in the resident tax field.
- Short assignments Flat 20.42%
- Non-residents, such as people sent to Japan for less than a year, pay a flat 20.42% income tax on salary for work done in Japan, with no deductions, unless a tax treaty reduces it. The calculator does not cover this case (National Tax Agency, No.2884).
- Pension refund Up to 60 months
- If you leave Japan before qualifying for a pension, you can claim a lump-sum withdrawal payment within two years of leaving, covering up to 60 months of contributions. 20.42% income tax is withheld from the welfare pension part (Japan Pension Service).
Frequently asked
Common questions about Japanese salary and payroll
How much take-home pay will I get on a ¥500,000 monthly salary in Japan?
About ¥388,500 a month in 2026, or 78% of gross, for a single employee under 40 in an office job in Tokyo: ¥73,450 goes to social insurance, ¥12,441 to income tax and ¥25,608 to resident tax. The prefecture, the industry, declared dependents and long-term care insurance (from age 40) all change the figure, so use the calculator above for your own case.
What is the average salary in Japan after taxes?
The National Tax Agency’s 2025 survey puts the average annual pay of full-year employees at ¥4,866,000, including bonuses (regular employees: ¥5,593,000). Spread over 12 months for a single person under 40 in Tokyo, that leaves about ¥3.82 million a year after social insurance and taxes, or roughly ¥319,000 a month.
Is net salary the same as take-home pay?
Yes. Net salary and take-home pay both mean gross pay minus social insurance, income tax and resident tax: the amount paid into your bank account. A real payslip can also deduct items this calculator doesn’t know about, such as company housing, union dues or an employee savings plan.
How is resident tax (juminzei) calculated?
Resident tax is 10% of last year’s taxable income, split between the city and the prefecture, plus a ¥5,000 per-capita levy, minus a small adjustment credit (usually ¥2,500). Taxable income here uses lower deductions than income tax, such as a ¥430,000 basic deduction. The city sends the employer the exact amount in May, and it is deducted from pay in 12 instalments from June to May.
How do I calculate my annual salary in Japan?
Multiply the monthly gross salary by 12 and add any bonuses. A ¥400,000 monthly salary with two bonuses of one month’s pay each is ¥5,600,000 a year. Switch the calculator to Annual to see take-home pay on the 12 monthly payments, and estimate the bonuses with the Japan bonus calculator.
Is the commuting allowance taxed?
Not for income tax, up to ¥150,000 a month for public transport (lower limits apply to car and bicycle commuters). It still counts as pay for social insurance and employment insurance. The calculator treats the whole gross as taxable, so if you include a commuting allowance, the income tax shown is slightly high.
Is the workers’ compensation rate the same for all industries?
No. Rates run from 0.25% (finance, insurance and real estate) and 0.3% (office work, IT, retail, restaurants and hotels) up to 8.8% (mining). Building construction is 0.95%. The MHLW table has about 50 categories. The employer pays all of it, so it never appears on a payslip. The calculator’s Industry list uses the rates for common categories.
When does long-term care insurance start and stop?
Long-term care insurance is added from the month the employee turns 40 and stops from the month they turn 65, when they start paying their city directly. The Kyokai Kenpo rate for FY2026 is 1.62% of standard remuneration, split 50/50 between employee and employer.
Are bonuses included in the gross salary input?
No. Enter the base salary plus fixed monthly allowances. Bonuses carry their own social insurance, including the child support levy, and are taxed with a separate bonus table each time they are paid: estimate them with the Japan bonus calculator. Severance pay is taxed under separate rules again, covered by the Japan severance pay calculator.
How accurate is this calculator compared to an actual payslip?
Social insurance should match a payslip to within a few hundred yen: the calculator uses the standard remuneration grades, FY2026 Kyokai Kenpo rates for the chosen prefecture and MHLW’s FY2026 employment insurance rates. Income tax differs more in 2026. The calculator shows the tax due for the whole year under the 2026 reform, while withholding from January to November still uses the January table, so payslips show a little more until the December year-end adjustment refunds it.
What changes when the employee turns 65?
Long-term care insurance stops being deducted from pay, and the employee pays the city directly instead. Welfare pension contributions continue while they keep working, up to age 70, and health insurance continues until 75, when they move to the medical care system for people aged 75 and over. Switch the age 40 to 64 toggle off for anyone 65 or older.
About the author
Emmanuel Gendre
- Former Google recruiter
-
12 years in talent acquisition
LinkedIn
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Official sources
This page is built on the following primary Japanese government sources. Open each link to verify the underlying rule against the issuing authority.
- National Tax Agencynta.go.jp Monthly withholding tax table Official NTA guidance on the monthly tax table used to compute monthly withholding tax on regular salary.
- Japan Pension Servicenenkin.go.jp Standard monthly remuneration grade table The standard monthly remuneration grade table that drives health insurance and welfare pension contribution amounts.
- Kyokai Kenpokyoukaikenpo.or.jp FY2026 health insurance rates by prefecture The FY2026 health insurance rate for each of the 47 prefectures, the 1.62% long-term care rate and the 0.23% child support levy.
- Ministry of Health, Labour and Welfaremhlw.go.jp FY2026 employment insurance rates Employee and employer shares from April 2026 to March 2027, for general business, construction and agriculture.
- Ministry of Health, Labour and Welfaremhlw.go.jp Workers’ compensation rate table Rates for every industry category, in force since April 2024.
- Children and Families Agencycfa.go.jp Child and child-rearing support levy How the levy collected with health insurance from April 2026 works, for employees and employers.
- National Tax Agencynta.go.jp 2026 income tax changes The higher basic deduction and employment income deduction for 2026 income, settled at the year-end adjustment.
- National Tax Agencynta.go.jp Income tax rates The seven income tax brackets, from 5% to 45%, used for the tax table on this page.
- Ministry of Internal Affairs and Communicationssoumu.go.jp Resident tax rates The 10% income-based resident tax and the standard per-capita amount, plus the forest environment tax.
- National Tax Agencynta.go.jp 2025 private-sector salary survey Average annual pay of ¥4,866,000 for employees who worked the full year, including bonuses.
- Japan Pension Servicenenkin.go.jp Lump-sum withdrawal payments For foreign nationals who leave Japan: eligibility, the 60-month cap and the two-year claim window.
Important. This calculator provides approximate figures for general information only and is not a substitute for professional advice. Japanese payroll, social insurance, and tax rules are complex and change every fiscal year. Before making any payroll, hiring, or compensation decision based on these numbers, consult a licensed labor and social security attorney (sharoshi) or a qualified tax accountant.