Japan take-home pay calculator
Result
Take-home pay ¥3,417,064 a year (¥284,755 a month)
Gross pay ¥4,320,000 a year (12 months of salary and commuting allowance, plus bonuses)
| Item | Per year | Per month |
|---|---|---|
| Health insurance | ¥218,670 | ¥18,223 |
| Child and childcare support levy | ¥5,106 | ¥426 |
| Employees’ Pension Insurance | ¥406,260 | ¥33,855 |
| Employment insurance | ¥21,600 | ¥1,800 |
| Income tax (including the reconstruction surtax) | ¥62,600 | ¥5,217 |
| Resident tax (estimate) | ¥188,700 | ¥15,725 |
| Take-home pay | ¥3,417,064 | ¥284,755 |
Standard monthly remuneration: ¥320,000 for health insurance, ¥320,000 for pension. Rates: health insurance 9.85%, child and childcare support levy 0.23%, pension 18.3% (each the employer and employee total; you pay half), employment insurance 5/1000 for the employee.
Calculated from employment income of ¥2,920,000, taxable income of ¥1,228,000 for income tax and ¥1,838,000 for resident tax.
This is an estimate. The actual amounts come from your employer’s payroll, the year-end adjustment and your resident tax notice.
Assumptions (click to open)
- The same salary and commuting allowance are paid for 12 months, and today’s rates and tax rules apply for the whole year.
- Bonuses are paid twice a year in equal amounts. The standard bonus amount drops fractions under ¥1,000 and is capped at ¥5.73 million per fiscal year for health insurance and ¥1.5 million per payment for pension.
- Health insurance uses the rates of Japan Health Insurance Association (Kyokai Kenpo) for ordinary members. Company health insurance societies and mutual aid associations have different rates.
- Long-term care insurance is added from age 40 to 64. In practice it starts in the month that includes the day before your 40th birthday and ends the month before the one that includes the day before your 65th birthday.
- Standard monthly remuneration is based on salary plus commuting allowance, with no overtime or other changes.
- Your share of social insurance is rounded as for deductions from pay: 50 sen or less is dropped, more than 50 sen is rounded up to the next yen. Your employment insurance premium is rounded the same way, following the Ministry of Health, Labour and Welfare's guidance on deducting it from pay.
- Commuting allowance counts for social and employment insurance. For income tax it is treated as tax-free up to ¥150,000 a month (commuting by train or bus).
- Dependents are counted as ordinary dependents aged 16 or over. The spouse deduction, the higher deductions for dependents aged 19–22 or 70 and over, life insurance deductions and similar are not included.
- Income tax is the yearly amount after the year-end adjustment. Employment income uses the formula in the Income Tax Act; the rounding table for incomes under ¥6.6 million (Appended Table 5) is not applied.
- Resident tax is estimated from this year’s income. In reality, tax on this year’s income is deducted for 12 months from next June. It uses the standard 10% rate (also 10% in total in ordinance-designated cities) and a per-capita levy of ¥4,000 plus the ¥1,000 national forest environment tax; the adjustment deduction and the tax-exemption threshold are not applied.
How it is calculated
Premiums for health insurance, the child and childcare support levy and pension are the rate times your standard monthly remuneration, which is set from salary plus commuting allowance (for bonuses, the standard bonus amount), and you pay half. Employment insurance is your actual pay times the employee rate. The rates are the prefecture’s health insurance rate and the nationwide long-term care rate for ages 40 to 64 from Kyokai Kenpo, the child and childcare support levy rate, the 18.3% pension rate from the Japan Pension Service, and the employment insurance rate from the Ministry of Health, Labour and Welfare.
For income tax, employment income is pay minus the employment income deduction (No.1410). Social insurance, the basic deduction (No.1199) and the dependent deduction are subtracted, the tax comes from the rate table (No.2260), and the 2.1% reconstruction surtax is added. Resident tax is estimated from the 10% income levy and the per-capita levy in the Local Tax Act.
This is an estimate for planning. For most employees, the year-end tax adjustment (nenmatsu chōsei), usually done by the employer in December, settles the year’s income tax. If your salary is over 20 million yen, or you have not submitted the dependent deduction form to that employer (for example, at a second job), you file a tax return instead. To estimate your year-end adjustment for 2026, use our year-end adjustment calculator (Japanese only).
The figures and rules on this page were checked item by item by an AI (Claude) against the sources above on 2026-10-28. No person has reviewed them.
All calculations run in your browser. Nothing you enter is sent anywhere.
FAQ
What share of my salary do I take home in Japan?
With this page's default settings (Tokyo, age 35, no dependents) and no bonus or commuting allowance, roughly 80% at ¥3 million a year, about 78% at ¥6 million, about 73% at ¥10 million and about 68% at ¥15 million. Social insurance is about 15% up to roughly ¥8 million, then its share falls as the caps on standard remuneration apply, while income and resident tax take a larger share as income rises.
Why does take-home pay drop at age 40?
From 40 to 64 you are covered by long-term care insurance, and its premium is added to health insurance (Kyokai Kenpo uses one rate nationwide). Premiums start with the month that includes the day before your 40th birthday.
Why is no resident tax deducted in my first year of work?
Resident tax is charged on the previous year's income and deducted from pay from June to the following May. This page estimates the tax on this year's income, which is actually deducted from next June.