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Japan National Income Tax Calculator 2021

Calculate progressive income tax (5%-45%) with deductions and reconstruction surtax

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💰 Income

Apply Employment Income Deduction (Auto-calculated)

📝 Deductions

Basic Deduction (¥480,000)

General: ¥380,000 each

Spouse Deduction (¥380,000)

💵 Tax Summary

Enter income details to calculate

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Japan National Income Tax (2021)

Progressive Tax Brackets

  • • ¥0 - ¥1,950,000: 5%
  • • ¥1,950K - ¥3,300K: 10%
  • • ¥3,300K - ¥6,950K: 20%
  • • ¥6,950K - ¥9,000K: 23%
  • • ¥9,000K - ¥18,000K: 33%
  • • ¥18,000K - ¥40,000K: 40%
  • • Over ¥40,000K: 45%

Main Deductions (2021)

  • • Basic: ¥480,000
  • • Spouse: ¥380,000
  • • Dependent: ¥380,000 each
  • • Social Insurance: Actual amount
  • • Life Insurance: Up to cap
  • • Medical: Actual amount

Reconstruction Surtax

Additional 2.1% of income tax applied to all taxpayers to fund disaster reconstruction.

Employment Deduction

Automatically calculated based on salary level. Ranges from ¥550,000 minimum up to ¥1,950,000 cap.

Disclaimer: This calculator provides estimates based on 2021 Japan National Income Tax Law. It does not include local resident tax, which is calculated separately. Actual tax liability may vary based on specific circumstances, withholding adjustments, and final tax return filings. For educational and planning purposes only. Consult a certified tax professional for accurate tax assessment.