GUIDES
Japan tax, insurance and take-home pay guides
Clear 2026 explanations of deductions, taxable income, income tax, resident tax, and employee insurance.
Tax and employee insurance
What is the employment-income deduction in 2026?It is an automatic expense allowance deducted from an employee’s salary income. The 2026 amount is calculated by income band.What is the 2026 basic deduction?The basic deduction is an income deduction available to the taxpayer; its amount depends on total income.What is taxable income?Taxable income is the amount left after employment-income and personal deductions, before applying the tax rate.Japan income tax rates: 5% to 45%Japan uses progressive rates from 5% to 45% by taxable-income band.How much is resident tax and when is it paid?Resident tax is generally based on the prior year’s income and consists of an income-based levy plus a per-capita levy.How much are employee social-insurance premiums?Employee insurance includes health insurance, employees’ pension, and employment insurance, generally shared by employer and employee.What is standard monthly remuneration?It is a graded monthly amount used to calculate employee insurance premiums.How does take-home pay change at age 40?People aged 40–64 enrolled in health insurance pay long-term-care premiums; the amount depends on insurer and remuneration.
Pension and working
National pension premiumsKey rules and checks in plain languageEmployees’ pension estimateKey rules and checks in plain languageTax on pension incomeKey rules and checks in plain languageClaiming pension early or lateKey rules and checks in plain languageWorking-age pensionKey rules and checks in plain language
Calculators
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