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Take-Home Pay Calculator

Calculate take-home pay from your gross annual salary in Japan. Reflects the 2026 (Reiwa 8) income tax reform, FY2026 health insurance rates by prefecture, the child-rearing support levy and social insurance on bonuses. You can also switch to 2025 or a 2027 projection.

Last updated: 2026/10/16 Finance Feedback & bug reports

Tax year (year of income)

×10,000 JPY
Age

people

Do not count your spouse. Set dependents aged 19-22 or 70+ and children under 16 in Advanced settings.

Advanced settings (spouse, dependents by age, prefecture, bonus, iDeCo, furusato nozei)
Spouse
Breakdown of the dependents aged 16+ above

Children under 16 get no dependent deduction, but they count for the resident tax exemption threshold and for the income adjustment deduction above ¥8.5M.

months

How many months' worth of salary. Bonuses are split into summer and winter, and social insurance is charged on them too.

JPY/mo

×10,000 JPY/yr

Enter a donation to see the tax reduction and your out-of-pocket cost (not included in take-home).

Breakdown (annual, monthly salary, bonus)

Amounts in JPY

Item Annual Monthly salary Each bonus

The monthly and bonus columns are estimates: income tax is split in proportion to salary and bonus amounts, and resident tax is divided by 12. In practice, income tax is withheld from each payment and settled in the year-end adjustment, and resident tax is deducted in 12 installments from June to the following May.

Take-home vs. taxes and social insurance

Compare tax years with the same inputs (effect of the reform)

Tax year Income tax Resident tax (next FY) Social insurance Take-home vs. 2025

Resident tax is for the following fiscal year (2025 income → FY2026, 2026 → FY2027, 2027 → FY2028). Social insurance uses FY2025 rates for 2025 and FY2026 rates for 2026 and 2027. Furusato nozei is not included.

Income walls

Key thresholds in terms of annual salary. "Family's tax" means the threshold applies to the income of a part-time spouse or child, and changes the tax of the parent or spouse who claims them. If you pay social insurance, income tax and resident tax start at a slightly higher salary.

    Take-home reference table
    Gross income Annual net Monthly net Net rate

    This tool provides estimates only; your actual take-home pay may differ.

    It assumes an employee enrolled in Kyokai Kenpo health insurance and employees' pension, with employment insurance for general businesses. Health insurance society or mutual aid rates and non-taxable allowances such as commuting allowances are not reflected.

    Deductions reflected: social insurance, iDeCo, basic, spouse, dependent, special relative and income adjustment deductions. Life insurance, medical expense, housing loan, disability and single-parent deductions are not included.

    Resident tax uses the standard rates: 10% income levy plus a ¥5,000 per-capita levy (¥3,000 municipal + ¥1,000 prefectural + ¥1,000 forest environment tax). The resident tax exemption threshold is the standard for major cities (grade 1 areas) and varies by municipality.

    Social insurance for 2026 is calculated for the whole year at FY2026 rates. In reality, January–February health and nursing premiums use FY2025 rates, the support levy starts from April and the new employment insurance rate from April, so the amount deducted during 2026 differs slightly.

    Nursing care premiums for people 65 and over are paid to the municipality, not deducted from salary, so they are not included. People 70+ pay no pension premiums and people 75+ move to the late-stage elderly medical system, but this tool does not distinguish these cases.

    For exact figures, check your withholding slip and resident tax notice, or consult a tax accountant or social insurance labor consultant.

    ×10,000 JPY
    Age
    people

    This tool provides estimates only; your actual take-home pay may differ.

    For exact figures, check your withholding slip and resident tax notice, or consult a tax accountant or social insurance labor consultant.

    What changed with the 2026 (Reiwa 8) reform

    • The income tax basic deduction is now a flat ¥1.04M for total income up to ¥4.89M (a salary of up to about ¥6.656M), versus ¥950K to ¥580K by income in 2025. It is ¥670K for income over ¥4.89M up to ¥6.55M and ¥620K over ¥6.55M up to ¥23.5M (a special measure for 2026 and 2027).
    • The minimum employment income deduction rose from ¥650K to ¥740K (affects salaries up to ¥2.2M). Income tax now starts at a salary of ¥1.78M instead of ¥1.6M.
    • The salary limit to be claimed as a dependent or for the spouse deduction rose from ¥1.23M to ¥1.36M; the special spouse deduction now extends to ¥2.07M (was ¥2.016M), and the special relative deduction for children aged 19-22 to ¥1.97M (was ¥1.88M).
    • The resident tax basic deduction stays at ¥430K (the ¥740K minimum employment income deduction applies from FY2027 resident tax), so you may owe resident tax even with no income tax (e.g., a single person in Tokyo earning ¥1.78M with no bonus pays no income tax but about ¥37,000 of resident tax). The salary below which a single person pays no resident tax rose from ¥1.1M to ¥1.19M.
    • Timing: the change applies to income tax for 2026 (effective December 1, 2026). Monthly and bonus withholding during 2026 still uses the old tables, and the difference is settled in the December year-end adjustment (usually a refund). If your last paycheck was on or before November 30 or you left your job during the year, you settle it with a tax return. New withholding tables apply from January 2027 payments.
    • Social insurance (FY2026): Kyokai Kenpo health insurance rates changed from March (national average 10.0% → 9.9%, Tokyo 9.91% → 9.85%), the nursing care rate is 1.62% (employee 0.81%), the child-rearing support levy of 0.23% (employee 0.115%) started from April, and the employee share of employment insurance fell from 0.55% to 0.5% in April. The ¥1.06M wage requirement for social insurance enrollment was abolished on October 1, 2026.

    Basis and sources (checked October 2026, in Japanese)

    How to Use

    1

    Choose the year and enter your income

    Choose the tax year (2026 by default) and enter your gross annual income including bonuses with the slider or the input. Also choose your age and number of dependents.

    2

    Set advanced options (optional)

    Add your spouse's income, dependents by age, prefecture, bonus months, iDeCo contributions and furusato nozei donations for a more accurate result.

    3

    Review results and income walls

    See annual, monthly and bonus take-home, the income tax, resident tax and social insurance breakdown, a comparison across tax years and the income walls. Results update instantly as you change inputs.

    About Take-Home Pay Calculator

    A free tool that calculates take-home pay from gross salary in Japan by deducting income tax, resident tax and social insurance. It reflects the 2026 (Reiwa 8) income tax reform (¥1.04M basic deduction, ¥740K minimum employment income deduction) and FY2026 social insurance rates (health insurance by prefecture, nursing care, the child-rearing support levy and employment insurance), including premiums on bonuses. Resident tax is calculated for the following fiscal year, and you can switch to 2025 or a 2027 projection. Everything runs in your browser; nothing you enter is sent anywhere.

    Features

    • Updated for the 2026 reform¥1.04M basic deduction, ¥740K minimum employment income deduction and the new ¥1.78M / ¥1.36M walls. Switch to 2025 or a 2027 projection.
    • Social insurance on bonusesUses standard bonus amounts (capped at ¥5.73M a year for health and ¥1.5M per payment for pension) and shows monthly and bonus take-home.
    • Family, furusato nozei and iDeCoSpouse and special spouse deductions, dependent deductions by age and the special relative deduction. Also furusato nozei limits and iDeCo tax savings.
    • Income walls and reference tableLists the ¥1.19M, ¥1.36M, ¥1.78M and ¥2.07M walls and more, plus a take-home table from ¥1M to ¥20M.

    Use Cases

    • See how much the 2026 tax reform raises your take-home pay
    • Check your real net pay before a job change, raise or salary negotiation
    • Check part-time income walls such as ¥1.19M, ¥1.36M and ¥1.78M
    • Check your furusato nozei limit and iDeCo tax savings
    • Work out the gross salary needed for a target take-home pay

    What the Breakdown Shows (Social Insurance, Tax, Net Rate)

    The tool shows health, nursing care, pension and employment insurance and the child-rearing support levy, plus income tax, reconstruction surtax and resident tax, split into annual, monthly salary and per-bonus amounts, together with your take-home rate (%). Social insurance is calculated by applying your monthly salary to the standard monthly remuneration grades and your bonuses to standard bonus amounts. All figures are estimates; check your payslip and official sources for exact amounts.

    Related Tools & Guides

    To deepen your understanding of take-home pay, also try the following tools and articles.

    FAQ

    What is take-home pay?
    It is the amount you actually receive after income tax, resident tax and social insurance (health, nursing care, pension and employment insurance and the child-rearing support levy) are deducted from your gross pay.
    How is take-home pay calculated?
    The tool calculates (1) social insurance by applying rates to your standard monthly remuneration and standard bonus amounts, (2) employment income (gross minus the employment income deduction), (3) income tax on taxable income after social insurance, basic and other deductions, plus the 2.1% reconstruction surtax, and (4) resident tax for the next fiscal year (10% of taxable income after a ¥430K basic deduction and others, plus ¥5,000). It then subtracts (1), (3) and (4) from gross pay.
    What is the take-home pay on a ¥4 million salary?
    For 2026 (Reiwa 8), single in Tokyo, under 40 and with no bonus, take-home is about ¥3.17M a year (about ¥264,000 a month, 79.2% of gross). Income tax is about ¥57,000, FY2027 resident tax about ¥176,000 and social insurance about ¥599,000. With a 4-month bonus paid in summer and winter, annual take-home is about ¥3.16M, with roughly ¥194,000 a month and about ¥419,000 per bonus.
    How does the 2026 (Reiwa 8) reform change take-home pay?
    The income tax basic deduction rose to ¥1.04M for total income up to ¥4.89M (a salary of up to about ¥6.656M), ¥670K up to ¥6.55M and ¥620K up to ¥23.5M, and the minimum employment income deduction rose to ¥740K. Compared with 2025, for a single person in Tokyo with no bonus, income tax falls by about ¥8,200 at ¥3M and ¥4M, about ¥29,000 at ¥5M, about ¥37,000 at ¥6M and about ¥8,600 to ¥8,700 at ¥7M to ¥10M. Resident tax barely changes above a ¥2.2M salary because its basic deduction stays at ¥430K. Social insurance rises slightly with the child-rearing support levy (about ¥1,700 a year at ¥5M).
    When will I see the 2026 tax cut? (year-end adjustment)
    It applies to income tax for 2026 (effective December 1, 2026). Withholding on monthly pay and bonuses during 2026 still uses the old tables, and the difference is settled in the December year-end adjustment, usually as a refund. If you received your last pay on or before November 30, or left your job during the year without a year-end adjustment, you settle it with a tax return. New withholding tables apply to payments from January 2027. Resident tax reflects it from the FY2027 bill (from June 2027).
    How is social insurance calculated?
    For employees it is the sum of health insurance (Kyokai Kenpo rates vary by prefecture; FY2026 Tokyo is 9.85%, employee 4.925%), nursing care insurance (ages 40-64; 1.62%, employee 0.81%), employees' pension (18.3%, employee 9.15%), employment insurance (employee 0.5% for general businesses) and the child-rearing support levy (0.23%, employee 0.115%, from April 2026). Rates apply to your standard monthly remuneration and standard bonus amounts (rounded down to ¥1,000; capped at ¥5.73M a year for health and ¥1.5M per payment for pension). Employment insurance applies to actual pay.
    What are the income walls?
    They are salary levels where taxes or social insurance start, or where a family member's deductions change. For 2026: no resident tax up to ¥1.19M (single), dependent and spouse deductions up to ¥1.36M, the special spouse deduction starts shrinking above ¥1.69M, income tax starts above ¥1.78M and the special spouse deduction ends above ¥2.07M. For social insurance, the ¥1.3M wall (leaving a family member's coverage) remains, while the ¥1.06M wage requirement was abolished on October 1, 2026. The tool lists them and the 2025 values.
    How do the spouse deductions work?
    For 2026, if your spouse's salary is ¥1.36M or less you get the spouse deduction (¥380K for income tax, ¥330K for resident tax); above ¥1.36M up to ¥1.69M the special spouse deduction is also ¥380K (¥330K resident tax), then it shrinks step by step and ends above ¥2.07M. It is reduced if your own total income exceeds ¥9M (a salary of ¥10.95M) and unavailable above ¥10M (¥11.95M). For a spouse aged 70+, the spouse deduction is ¥480K (¥380K resident tax). Choose "Yes" for spouse in Advanced settings and enter their salary.
    How are bonuses reflected?
    Set the number of bonus months in Advanced settings. Your gross annual income is divided by 12 plus the bonus months to get the monthly salary, and bonuses are split into summer and winter payments. Social insurance uses your standard monthly remuneration and the standard bonus amount (rounded down to ¥1,000; capped at ¥5.73M a year for health insurance and ¥1.5M per payment for pension), so premiums on bonuses are included. Monthly and per-bonus take-home estimates are also shown. For the withholding on a single bonus, try the Bonus Take-Home Calculator.
    What is the "singles tax" (child-rearing support levy)?
    The child-rearing support levy is collected with health insurance premiums from April 2026. Everyone pays it whether or not they have children, which is why it is nicknamed the "singles tax." The FY2026 rate is 0.23% (employee 0.115%) of standard monthly remuneration and standard bonus amounts. The total levy is planned to grow from about ¥600 billion in FY2026 to about ¥1 trillion in FY2028, and the rate is set each fiscal year. For 2026, this tool applies the FY2026 rate to the whole year.
    Does furusato nozei increase take-home pay?
    Furusato nozei is a donation, so the money leaves your pocket first. Within your limit, the donation minus ¥2,000 is deducted from income tax and the next fiscal year's resident tax, and you receive gifts worth up to 30% of the donation. The tool shows your estimated limit and, if you enter a donation, the tax reduction and your out-of-pocket cost (not included in take-home).
    Does iDeCo increase take-home pay?
    Yes. iDeCo contributions are fully deductible, so income tax and resident tax fall and take-home (after taxes and social insurance) rises, although the contributions are locked until age 60 in principle. The limit for employees without a corporate pension is ¥23,000 a month, rising to ¥62,000 from the December 2026 contribution (debited in January 2027). The tool calculates the tax saving and applies the new limit for 2027.
    Where can I see the breakdown and the net rate (%)?
    The result cards, breakdown table and chart show income tax, reconstruction surtax and resident tax, plus health, nursing care, pension and employment insurance and the child-rearing support levy, split into annual, monthly salary and per-bonus amounts. The take-home rate is shown as a badge on the result. For 2026, single in Tokyo, under 40 and with no bonus: about 80.0% at ¥3M, 78.8% at ¥5M, 75.8% at ¥7M, 72.7% at ¥10M and 68.3% at ¥15M.
    Is my data safe?
    Yes. All calculations run entirely in your browser, and nothing you enter is sent to any server.

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