🇯🇵 Japan
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for Japan — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| 5% Band | 5% | JPY 0 | JPY 1,950,000 |
| 10% Band | 10% | JPY 1,950,000 | JPY 3,300,000 |
| 20% Band | 20% | JPY 3,300,000 | JPY 6,950,000 |
| 23% Band | 23% | JPY 6,950,000 | JPY 9,000,000 |
| 33% Band | 33% | JPY 9,000,000 | JPY 18,000,000 |
| 40% Band | 40% | JPY 18,000,000 | JPY 40,000,000 |
| 45% Top Rate | 45% | JPY 40,000,000 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| Kosei Nenkin Employees Pension | 9.15% | 9.15% | No limit | No limit |
| Kenko Hoken Health Insurance Tokyo rate | 4.99% | 4.99% | No limit | No limit |
| Koyo Hoken Employment Insurance | 0.6% | 0.95% | No limit | No limit |
| Rodo Saigai Hoken Workers Accident Insurance | 0% | 0.3% | No limit | No limit |
| Kaigo Hoken Long-term Care Insurance | 0.9% | 0.9% | No limit | No limit |
Payroll Calculator
Calculate net salary and employer cost for Japan.
Full bracket-by-bracket breakdown, monthly and annually.
Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Japan-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
More for Japan
EOR Intelligence
Hiring in Japan without a local entity?
An Employer of Record handles local tax and employment compliance on your behalf.
Explore EOR for JapanFree Tool
Compare countries side by side.
Side-by-side income tax and employer cost analysis across all active countries. Free, no account required.
Compare countries