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🇯🇵 Japan Tax Guide 2026
Income tax brackets, social contributions for Japan in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.nta.go.jp
Key Facts — 2026
- →National income tax: 5%–45% progressive; local (residence) tax adds approximately 10% flat.
- →Combined top marginal rate: ~55% (national + local).
- →Employee social insurance: ~15% of salary (pension, health, employment).
- →Non-permanent residents (first 5 years): only Japan-source income taxed; foreign income taxed only if remitted to Japan.
- →Japan has no territorial exemption for permanent residents — worldwide income taxed.
- →High cost of living in Tokyo; significantly lower in regional cities.
Top Rate
45%
Effective @ $100k
28%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (JPY) | Income to (JPY) | Rate |
|---|---|---|
| 0 | JPY 1,950,000 | 5% |
| 1,950,001 | JPY 3,300,000 | 10% |
| 3,300,001 | JPY 6,950,000 | 20% |
| 6,950,001 | JPY 9,000,000 | 23% |
| 9,000,001 | JPY 18,000,000 | 33% |
| 18,000,001 | JPY 40,000,000 | 40% |
| 40,000,001 | No limit | 45% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (JPY) |
|---|---|---|---|
| Employees' Pension (employee) | employee | 9.15% | 6,500,000 |
| Health Insurance (employee) | employee | 5% | 1,390,000 |
| Employment Insurance (employee) | employee | 0.60% | No cap |
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.