Japan salary calculator 2026
Work out take-home pay in Japan for 2026 from your gross salary, find the gross needed for a target net, or see what a hire really costs. Every deduction is shown step by step.
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Calendar year 2026 with a constant monthly salary and no bonus, insured with Kyōkai Kenpo in Tokyo (FY2026 rates applied to the whole year). Shown as the annual liability after year-end adjustment; monthly withholding in 2026 still uses the old tables and the difference is settled in December. Resident tax is shown for the same salary although it is actually charged on the previous year's income. Not included: spouse and dependant deductions, life-insurance and iDeCo deductions, workers' accident insurance.
Result
¥239,680
Net pay per month
Gross ¥300,000 · employer cost ¥346,200
- Gross pay (per month)¥300,000
- Income tax (incl. 2.1% reconstruction surtax)−¥3,700
- Resident tax (10% + per-capita levy)−¥12,550
- Health insurance (Kyōkai Kenpo Tokyo, 9.85% split)−¥14,775
- Child and childcare support levy (0.23% split)−¥345
- Employees' pension insurance (18.3% split)−¥27,450
- Employment insurance (0.5%)−¥1,500
- Total employee deductions−¥60,320
- Net pay (per month)¥239,680
- + Health insurance (Kyōkai Kenpo Tokyo, 9.85% split), employer+¥14,775
- + Child and childcare support levy (0.23% split), employer+¥345
- + Employees' pension insurance (18.3% split), employer+¥27,450
- + Employment insurance, employer (0.85%)+¥2,550
- + Child-rearing contribution (0.36%, employer only)+¥1,080
- Total employer cost (per month)¥346,200
- Employment income deduction (per year)¥1,160,000
- Basic deduction (2026) (per year)¥1,040,000
- Taxable income (per year)¥871,000
- Effective deduction rate20.1%
- Tax year2026
Rules used
Calendar year 2026 with a constant monthly salary and no bonus, insured with Kyōkai Kenpo in Tokyo (FY2026 rates applied to the whole year). Shown as the annual liability after year-end adjustment; monthly withholding in 2026 still uses the old tables and the difference is settled in December. Resident tax is shown for the same salary although it is actually charged on the previous year's income. Not included: spouse and dependant deductions, life-insurance and iDeCo deductions, workers' accident insurance.
Step-by-step breakdown
| Item | Rate | Base per year | Per month | Per year |
|---|---|---|---|---|
| Gross pay | ¥300,000 | ¥3,600,000 | ||
| − Income tax (incl. 2.1% reconstruction surtax) | ¥871,000 | ¥3,700 | ¥44,400 | |
| − Resident tax (10% + per-capita levy) | ¥1,481,000 | ¥12,550 | ¥150,600 | |
| − Health insurance (Kyōkai Kenpo Tokyo, 9.85% split) | 4.93% | ¥3,600,000 | ¥14,775 | ¥177,300 |
| − Child and childcare support levy (0.23% split) | 0.12% | ¥3,600,000 | ¥345 | ¥4,140 |
| − Employees' pension insurance (18.3% split) | 9.15% | ¥3,600,000 | ¥27,450 | ¥329,400 |
| − Employment insurance (0.5%) | 0.5% | ¥3,600,000 | ¥1,500 | ¥18,000 |
| = Net pay | ¥239,680 | ¥2,876,160 | ||
| + Health insurance (Kyōkai Kenpo Tokyo, 9.85% split), employer | 4.93% | ¥3,600,000 | ¥14,775 | ¥177,300 |
| + Child and childcare support levy (0.23% split), employer | 0.12% | ¥3,600,000 | ¥345 | ¥4,140 |
| + Employees' pension insurance (18.3% split), employer | 9.15% | ¥3,600,000 | ¥27,450 | ¥329,400 |
| + Employment insurance, employer (0.85%) | 0.85% | ¥3,600,000 | ¥2,550 | ¥30,600 |
| + Child-rearing contribution (0.36%, employer only) | 0.36% | ¥3,600,000 | ¥1,080 | ¥12,960 |
| = Total employer cost | ¥346,200 | ¥4,154,400 |
About this tool
Employees pay half of health insurance (Tokyo 9.85%, or 11.47% with long-term care from age 40 to 64), the new child and childcare support levy (0.23%, from April 2026) and employees' pension (18.3%, standard monthly pay capped at ¥650,000), plus 0.5% employment insurance. Income tax (5–45% plus the 2.1% reconstruction surtax) uses the 2026 rules: the employment income deduction is at least ¥740,000 and the basic deduction is ¥1,040,000 for income up to ¥4.89 million. Resident tax is 10% of income after a ¥430,000 basic deduction plus a ¥5,000 per-capita levy.
The employer pays the other half of health, care, support-levy and pension contributions, 0.85% employment insurance (general businesses, FY2026) and the 0.36% child-rearing contribution on the pension base. Workers' accident insurance (industry-specific rate) is not included.
Calendar year 2026 with a constant monthly salary and no bonus, insured with Kyōkai Kenpo in Tokyo (FY2026 rates applied to the whole year). Shown as the annual liability after year-end adjustment; monthly withholding in 2026 still uses the old tables and the difference is settled in December. Resident tax is shown for the same salary although it is actually charged on the previous year's income. Not included: spouse and dependant deductions, life-insurance and iDeCo deductions, workers' accident insurance.
Formula
Net = Gross − income tax − employee social contributionsEmployer cost = Gross + employer contributionsNet → gross: solve Net(Gross) = target by bisection
How it is calculated
- Choose the country (each has its own page and tax year).
- Pick gross → net, net → gross or employer budget, then enter the amount per month or per year.
- Set personal options such as dependants, tax class, region or state.
- Read the step-by-step breakdown of every tax and contribution, plus the total employer cost.
Questions
How is net salary calculated in Japan?
Employees pay half of health insurance (Tokyo 9.85%, or 11.47% with long-term care from age 40 to 64), the new child and childcare support levy (0.23%, from April 2026) and employees' pension (18.3%, standard monthly pay capped at ¥650,000), plus 0.5% employment insurance. Income tax (5–45% plus the 2.1% reconstruction surtax) uses the 2026 rules: the employment income deduction is at least ¥740,000 and the basic deduction is ¥1,040,000 for income up to ¥4.89 million. Resident tax is 10% of income after a ¥430,000 basic deduction plus a ¥5,000 per-capita levy.
How much does an employee cost the employer in Japan?
The employer pays the other half of health, care, support-levy and pension contributions, 0.85% employment insurance (general businesses, FY2026) and the 0.36% child-rearing contribution on the pension base. Workers' accident insurance (industry-specific rate) is not included.
Can I work out the gross salary from a net amount?
Yes. Choose “Net → gross”: the calculator searches for the gross salary whose deductions leave exactly your net amount, then shows the full breakdown. “Employer budget” does the same starting from the total cost.
Which tax year and rules does the calculator use?
Calendar year 2026 with a constant monthly salary and no bonus, insured with Kyōkai Kenpo in Tokyo (FY2026 rates applied to the whole year). Shown as the annual liability after year-end adjustment; monthly withholding in 2026 still uses the old tables and the difference is settled in December. Resident tax is shown for the same salary although it is actually charged on the previous year's income. Not included: spouse and dependant deductions, life-insurance and iDeCo deductions, workers' accident insurance.