How this salary calculator works

Enter your pay, choose the period and review your tax profile. The result estimates annual deductions first, then divides net pay into equivalent pay periods. It is not a payslip or a tax return.

Tax year and assumptions

2026 national tax and premiums / FY2026 resident tax on 2025 income

Automatic profile: Japan resident employee aged 20–64 on 31 December 2026, one full-year job, Kyokai Kenpo health insurance and ordinary employee pension, salary income only, single with no dependants. All 47 Kyokai branches are available. This is a planning estimate, not an official payslip or filing.
Current pay is level over 12 months, excluding bonuses classified separately. The monthly health grade is selected from all 50 official remuneration bands; pension uses the matching grade with an ¥88,000 floor and ¥650,000 ceiling. No non-taxable commuting allowances or benefits in kind are assumed. Enter a known standard grade or actual insurance total if the inferred grade differs.
Monthly health/care rates change for March 2026 liabilities. The new child-support levy is 0.23% total, split with the employer, for April liabilities onwards. Following-month payroll collection is the default; same-month collection can be selected. The 0.36% legacy employer-only child contribution is not charged to the employee.
Age on 31 December and birth month/day determine care insurance from the month containing the day before the 40th birthday. Age 65+, pensioners, special premium reductions, exemptions, non-Kyokai insurers and mid-year hiring/leaving are outside the automatic profile.
Bonus patterns supported automatically are one December payment or equal June/December payments, in both years. Standard bonuses round down to ¥1,000; employee pension caps at ¥1.5 million per bonus month, health/care/child at ¥5.73 million per April–March fiscal year. Other payment patterns require actual insurance inputs. Four or more annual bonuses can count as monthly remuneration instead.
Employment insurance uses the selected industry and the 2026 April rate change; the prior-year estimate uses the 2025 change. Employee premium amounts are rounded each monthly or bonus payment, with exactly ¥0.50 rounded down unless an employer agreement uses another permitted convention.
Resident tax is the FY2026 annual assessment based on 2025 income and 2025 social insurance, not national tax on 2026 pay. By default 2025 salary/bonus equal the current scenario and the insurance branch, industry and collection method are unchanged. Enter different prior-year earnings or actual prior premiums when known. Actual calendar-2026 resident-tax withholding straddles two assessments, so it can differ.
FY2026 resident tax covers all 1,741 municipalities for ordinary salary income. Municipal low-income exemptions use explicit local ordinances or official tax guidance. A selected municipality with incomplete current rules requires your actual assessment for positive 2025 salary income up to ¥450,000. Zero salary income is exempt. Rates and prefectural supplements retain their verified fiscal-year sources.
Select your home prefecture separately from the employer insurance branch. Municipal names and readings follow the official Japanese register. Designated-city ward codes use their parent city. Local exemption records identify their official source or the capture date of municipal-authored legislation preserved by Doshisha University.
Resident per-capita tax and national forest tax use separate low-income exemptions. Verified municipal thresholds range from ¥380,000 to ¥450,000, including local intermediate amounts. Forest exemptions use the official national locality grades. In Habikino and other municipalities, forest tax can apply while resident per-capita tax is exempt. Discretionary reductions require your actual assessment.
Where an older administrative survey conflicts with the current enacted municipal ordinance, the current ordinance governs the resident-tax exemption. The national forest-tax exemption remains separate. Archived legislation is checked against accessible current official guidance; capture and amendment dates are retained with the evidence.
Resident-tax salary income uses the 2025 deduction minimum of ¥650,000 and its statutory salary table. Resident basic allowance remains up to ¥430,000; the adjustment-credit personal-deduction difference is ¥50,000. Nagoya uses 7.7% city plus 2% prefectural tax; Kanagawa profiles include the 0.025% prefectural supplement. Local forest/environment/dementia levies are included in supported cities.
National tax preserves the enacted December 2026 annual reform: salary deduction minimum ¥740,000 and basic allowance up to ¥1,040,000. National taxable income rounds down to ¥1,000. Income/reconstruction tax is rounded down to ¥100 for salary up to ¥20 million; above that it is rounded down to ¥1 before withholding credits and final-payment rounding.
No spouse/dependant, disability/student, mortgage, donation, insurance-policy or other special tax credits are assumed. Other national deductions do not automatically become resident-tax deductions. Municipal discretionary reductions, treaties and special exemptions are not applied. Actual overrides replace the automatic amounts only when explicitly selected.
The inferred standard remuneration is held constant within each modelled year. Real April–June assessment and fixed-pay revisions can make employer grades lag a salary change. Salary and birth/profile data stay in this browser; no payroll data is sent to an external service.

Sources and rule dates

Why can payroll differ?

Tax codes, family circumstances, credits, other income, employer benefits, contribution limits and rounding can change actual pay. Check the stated profile and official sources before using the estimate.

Your data stays with you

Calculations run on your device. Comparison entries exist only in this tab and disappear when you reload. No salary is sent to a tax API.

Japan Salary Calculator

Your pay

How this salary calculator works

Tax year and assumptions

Sources and rule dates

Why can payroll differ?

Your data stays with you