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Crypto & FX Tax Calculator

Estimate Japanese tax on crypto and FX profits in real time. Crypto profit is "miscellaneous income" (aggregated with salary and taxed progressively), while FX uses separate taxation at a flat 20.315% in principle. Updated for the 2026 basic deduction increase (up to 1,040,000 JPY), the tool also shows when your profit pushes total income over 4.89M or 6.55M JPY, which lowers the basic deduction and raises your tax.

Last updated: 2026/10/16 Finance Feedback & bug reports
Input
Tax year (year of income)

Income tax is calculated for 2026 (filed Feb-Mar 2027) and resident tax for FY2027 (from June 2027). From 2026, the income tax basic deduction is 1,040,000 JPY if total income is 4.89M JPY or less. The resident tax basic deduction stays at 430,000 JPY.

×10,000 JPY

Total of sales/settlement gains, staking rewards, etc. (after expenses).

×10,000 JPY

Domestic FX / Click365 profit subject to separate taxation (after expenses).

×10,000 JPY

Crypto tax rate depends on total income. The employment income deduction for the selected year is applied automatically.

Advanced Settings (social insurance and other deductions)
×10,000 JPY

Enter the social insurance premiums on your withholding slip plus iDeCo, life insurance and medical expense deductions. Leave blank to estimate social insurance from your salary automatically (an employee in Kyokai Kenpo Tokyo, under 40, no bonus, at that fiscal year's rates for a full year; zero if the salary is under 88,000 JPY a month). The basic deduction is calculated automatically from total income.

Total Estimated Tax
—
Crypto (Misc. Income, Aggregate Tax)
Income Tax—
Reconstruction Surtax—
Resident Tax—
Total Tax—
Effective Rate (vs profit)—
Applied Rate (marginal income tax)—
After-Tax Profit—
The difference between tax with and without the crypto profit. Income tax and surtax are added together and rounded down to 100 JPY when you file.
FX (Separate Taxation)
Income Tax—
Reconstruction Surtax—
Resident Tax (5%)—
Total Tax—
Effective Rate (vs profit)—
After-Tax Profit—
In principle a flat 20.315% (Income 15% + Surtax 0.315% + Resident 5%)

Basic Deduction and Total Income

Employment income (after deduction)—
Social insurance & other deductions—
Total income (employment + crypto + FX)—
Basic deduction (income tax)—
Basic deduction (resident tax)—

    Difference in Taxation Methods

    • Crypto: "Aggregate taxation" combined with other income. The more you earn, the higher the rate, with a marginal income tax rate up to 45% (+10% resident +surtax). Larger profits tend to be disadvantageous.
    • FX: "Separate taxation" calculated apart from other income, in principle a flat 20.315% regardless of profit amount. However, FX profit is included in "total income," so it affects the basic deduction.
    • Upcoming change: Japan's FY2026 tax reform plans to tax gains on certain crypto assets traded through registered crypto-asset businesses at a separate 20% (income tax 15% + resident tax 5%, plus surtax), with a 3-year loss carryforward. It starts in January of the year after the amended Financial Instruments and Exchange Act takes effect, which was not yet fixed as of October 2026 (January 2028 is considered likely). Until then crypto remains under aggregate taxation, which this tool uses.

    Important Notes

    • Results are rough estimates only and do not constitute tax or investment advice.
    • Actual tax varies with deductions, tax credits, loss offsetting, and other miscellaneous income. Only "social insurance & other deductions" and the basic deduction are reflected.
    • For accurate aggregation of crypto/FX transaction history, we recommend dedicated profit-and-loss software.
    • Resident tax is estimated as the income levy (10% on crypto etc., 5% on FX) after the adjustment credit, plus the 5,000 JPY per-capita levy (including the non-taxable threshold), at standard rates for a single person with no dependents. Consult a tax professional for accurate filing.

    Basis & sources (as of October 2026, in Japanese)

    How to Use

    1

    Choose the Year and Enter Profits

    Choose the tax year (2026 or 2025), then enter annual crypto and FX profits, each in units of 10,000 JPY.

    2

    Enter Other Income

    Since crypto uses aggregate taxation, entering your salary gives the combined rate. Social insurance is estimated from salary if left blank.

    3

    Review the Tax and the Threshold

    Estimated tax and effective rates for crypto and FX appear instantly. If your profit pushes total income over 4.89M JPY or another threshold, the lower basic deduction and its cost are shown.

    About the Crypto & FX Tax Calculator

    A tool that estimates Japanese tax on crypto and FX profits while accounting for the difference in taxation methods. Crypto profit is treated as "miscellaneous income," aggregated with salary and other income and taxed progressively (5-45% + 10% resident tax + reconstruction surtax), whereas FX profit uses "separate taxation" at 20.315% in principle. From 2026, the income tax basic deduction varies with total income (1,040,000 / 670,000 / 620,000 JPY), so a larger profit can lower the deduction and raise your tax by a step. You can compare all of this instantly. All calculations run in your browser and no amounts are sent to any server.

    Features

    • Compare Two MethodsSee crypto (aggregate) and FX (separate) tax and effective rates side by side.
    • 2026 Basic DeductionDetermines the basic deduction (1.04M / 0.67M / 0.62M JPY) from total income and shows the extra tax from the 4.89M JPY threshold.
    • Accurate Resident TaxResident tax is calculated separately with its 430,000 JPY basic deduction, including the adjustment credit, per-capita levy and non-taxable threshold.
    • Privacy ProtectedAll processing happens in your browser. No amounts are sent to servers.

    Use Cases

    • You made crypto profit and want to know your tax
    • Compare whether crypto or FX has a heavier tax burden
    • Estimate your approximate tax bill ahead of filing
    • Plan the timing and size of profit-taking around the 4.89M JPY total income threshold
    • Estimate after-tax amount combined with salary income

    FAQ

    How is crypto profit taxed in Japan?
    Crypto profit is generally treated as "miscellaneous income" subject to aggregate taxation. It is combined with other income such as salary, then taxed with income tax (progressive 5-45%) + reconstruction surtax (2.1% of income tax) + resident tax (about 10%).
    Why is FX taxed differently from crypto?
    Domestic FX (OTC and Click365) is "miscellaneous income from futures trading" under separate taxation, taxed in principle at a flat 20.315% (income 15% + surtax 0.315% + resident 5%) regardless of profit. Crypto is not eligible for separate taxation and uses aggregate taxation, so the rate is determined differently.
    Up to how much profit is tax-free?
    For salaried workers whose year-end adjustment is complete, income other than salary/retirement (including crypto profit) of 200,000 JPY or less per year generally requires no income tax filing. If you have no salary, for 2026 no income tax arises while your income is within the 1,040,000 JPY basic deduction (when total income is 4.89M JPY or less). However, the resident tax basic deduction is only 430,000 JPY, so a resident tax filing may still be required, and if you file a return for medical expense deductions, etc., the profit becomes reportable even if under 200,000 JPY.
    Can crypto losses offset other income?
    Crypto losses (miscellaneous income losses) cannot be offset against other income categories such as salary, nor carried forward. By contrast, domestic FX losses can be offset against other futures-type profits under separate taxation and carried forward for up to three years.
    How accurate is this calculator?
    It is an estimate only. The basic deduction is calculated from the tax year and total income, and resident tax includes the adjustment credit and per-capita levy, but social insurance and other deductions use your input (or an automatic estimate from salary if left blank). Other miscellaneous income, tax credits and furusato nozei are not reflected, so confirm exact figures with dedicated software or a tax professional.
    Are the amounts I enter saved or sent?
    No. All calculations run entirely in your browser, and the amounts you enter are never sent to or stored on any server.
    Why can a larger profit reduce my basic deduction?
    For 2026 and 2027, the income tax basic deduction is 1,040,000 JPY if total income is 4.89M JPY or less, but drops to 670,000 JPY above 4.89M and 620,000 JPY above 6.55M. Total income includes not only crypto profit (miscellaneous income) but also separately taxed FX profit. So a small increase in profit can cut the deduction by 370,000 JPY and raise income tax by tens of thousands of yen. This tool shows whether the deduction drops and how much your tax rises.
    Isn't crypto going to be taxed at a flat 20%?
    Japan's FY2026 tax reform plans to move gains on certain crypto assets traded through registered businesses to separate taxation at 20% (income tax 15% + resident tax 5%, plus surtax). However, it starts in January of the year after the amended Financial Instruments and Exchange Act takes effect, which was not yet fixed as of October 2026 (January 2028 is considered likely). Until then, crypto profit remains miscellaneous income under aggregate taxation.

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