From annual gross to take-home
Three things come out of a Japanese salary, and each is computed differently. Social insurance is levied on the standard-monthly-remuneration grade your salary maps to, not the raw salary; income tax runs through the employment-income and basic deductions and a quick-calc bracket table; and resident tax is a separate tax on the prior year’s income. This tool separates each line and states which tax year and which prefecture it used. The result is an estimate based on the rates in force for 2026, not the actual withholding.
- Income tax via the quick-calc table, not an invented rate
- Social insurance by grade; resident tax shown separately (prior-year)
- No sign-up, no personal data
Quick calculation
Enter your annual gross and choose your prefecture, whether nursing-care insurance applies, and whether it is your first year. The calculator separates social insurance, income tax and resident tax, and states which tax year and prefecture it used. The result is an estimate, not the actual withholding.
Total annual salary including bonuses. The standard-monthly-remuneration base is taken as roughly annual ÷ 12.
The health-insurance rate varies by prefecture (Kyōkai Kenpo). The default is Tokyo.
Nursing-care insurance is levied on second-category insured persons (ages 40–64).
A first year with no prior-year income owes ¥0 resident tax (only when prior-year income was actually nil).
The calculation is done annually; the monthly figure is annual ÷ 12 (annual is the only correct basis).
Take-home (annual)
Take-home (annual): ¥3,913,244- Take-home¥3,913,24478%
- Social insurance¥723,15614%
- Income tax + reconstruction surtax¥120,5002%
- Annual gross
- ¥5,000,000
- Employment-income deduction
- − ¥1,440,000
- Employment income
- ¥3,560,000
- Social-insurance deduction
- − ¥723,156
- Basic deduction
- − ¥680,000
- Taxable income (rounded down to ¥1,000)
- ¥2,156,000
- Income tax + reconstruction surtax (annual)
- ¥120,500
- Social insurance (annual)
- ¥723,156
- Effective deduction rate (1 − net ÷ gross)
- 21.735%
Social insurance is computed on the standard-monthly-remuneration grade, not on the raw salary.
The health-insurance rate used is 9.85% for 東京 (Kyōkai Kenpo, prefecture-specific).
Includes the new FY2026 child-care support levy (0.23%, split 50/50).
Notes on this calculation (5)
The employment-income deduction is computed with a smooth approximation of the ¥4,000-step statutory table, so a difference of a few hundred yen can occur.
Resident tax is a separate tax levied on the prior year’s income at an income levy of 10% and billed June→May. It is not withheld from this month’s pay, so it is shown separately as an estimate.
The annual gross is treated as 12 equal months (standard monthly remuneration = annual ÷ 12).
Bonuses have separate social-insurance and tax treatment, which this version does not model separately. A bonus-heavy pay mix will differ.
This result is an estimate. Each figure cites a primary source, but has not been signed off by the reviewer of record — for official amounts, check with your employer or the National Tax Agency.
Resident tax (estimate on prior-year income)
- Income levy
- ¥238,100
- Per-capita amount
- ¥5,000
- Resident tax (estimated annual)
- ¥243,100
Resident tax is levied on the prior year’s income and billed June→May. It is not withheld from this month’s pay, so it is shown as a separate estimate beside — not inside — the breakdown above.
Three things come out of a Japanese salary, and each is computed on a different basis — which is exactly why a single “tax rate” never tells you your take-home. Social insurance is levied on the standard-monthly-remuneration grade your salary maps to, not the raw salary; income tax runs your taxable income through a quick-calc table after two deductions; and resident tax is a separate tax on the prior year’s income.
Resident tax in particular is levied on last year’s income and billed June→May, so it is not withheld from this month’s pay at all. Most calculators quietly fold it into the monthly figure anyway; this one shows it as a separate, labelled estimate beside the breakdown, so you can see it for what it is — a lagged annual bill, not a deduction from this pay.
The figures also split across three different clocks, by statute. Income tax is the 2026 (Reiwa 8) enacted set, social insurance is FY2026 (including a brand-new child-care support levy), and resident tax is the prior year. Every result states which tax year, which FY rate set, and which prefecture it used, so the vintage of each number is never a mystery.
- Average annual gross — the Private-Sector Salary Survey mean (full-year workers; not “the typical salary”).
- ¥4,780,000NTA Private-Sector Salary Survey, 2024 reference year (full-year workers)
- Minimum wage — the national weighted-average hourly rate and the default prefecture (Tokyo).
- ¥1,121National weighted average (hourly)¥1,226Tokyo (hourly)
- Social-insurance rates (employee share, FY2026) — health (Tokyo) and employees’ pension.
- 4.925%Health (Tokyo, employee share)9.15%Employees’ pension (employee share)
FY2025 (Reiwa 7) · 厚生労働省 令和7年度 地域別最低賃金 全国一覧
FY2026 (Reiwa 8, from the March-2026 payroll) · Includes the NEW FY2026 child-care support levy (from the April-2026 payroll)
How it works
One honest first estimate, with no sign-up.
- 1
Enter your annual gross
Your total yearly salary including bonuses, and your prefecture.
- 2
See the breakdown
Social insurance, income tax and resident tax, each on its own line.
- 3
Annual or monthly
Switch the view to compare the annual figure with the monthly (annual ÷ 12).
Reading your withholding slip
From gross to take-home runs in order: the employment-income deduction turns gross salary into employment income, the basic and dependent deductions come off to give taxable income, that taxable income is rounded down to the nearest ¥1,000, and the quick-calc table plus the reconstruction surtax give the income tax. The social-insurance premiums you actually paid are deductible along the way, which is why they are computed first.
Social insurance is not levied on the salary itself but on the standard-monthly-remuneration grade it maps to — a fixed step, not your exact wage. The pension grade table truncates at both ends, so once your pay passes its ceiling the pension contribution stops growing; it is not a one-to-one slice of the health table, and the calculator says so on the line rather than letting the number quietly flatten.
Explore the tools
One page per topic — income tax, social insurance, resident tax, deductions.
Income tax & the reconstruction surtax
Japanese income tax is not a plain sum of marginal brackets. The employment-income deduction gives employment income; the basic and dependent deductions carve out taxable income, which is rounded down to the nearest ¥1,000 and run through the quick-calc table (tax = income × rate − a subtractive deduction). A 2.1% special reconstruction income tax is then added to the base tax to give the annual national tax.
Social insurance (employee share)
Social insurance is not a flat percentage of your salary — it is levied on the standard-monthly-remuneration grade your salary maps to. Health, nursing-care, employees’ pension and the child-care support levy are split half-and-half with the employer; employment insurance is charged on your actual wages. The health rate differs by prefecture (default Tokyo), and the pension grade table truncates at both ends, so it is not a slice of the health table.
Resident tax
Resident tax is not withheld from this month’s pay. It is levied on last year’s income and billed by your municipality from June to the following May. This tool shows it as a separate estimate — the income levy plus a per-capita amount — beside, not inside, the income-tax result. A first-year hire with no prior-year income owes ¥0, so a toggle covers that case (the ¥0 holds only when prior-year income was actually nil).
Deductions
Several deductions stand between your gross pay and taxable income. The employment-income deduction gives employment income; the basic and dependent deductions come off next. The 2025 reform revised the basic and employment-income deductions and added the specified-relative special deduction. Some details — the age bands, for instance — are shown as estimates where a verbatim source was not obtained.
Frequently asked questions
What comes out of a Japanese salary, why social insurance is set by grade rather than salary, and why resident tax is out of step with this month’s pay — the common questions, answered. The content is still being expanded.
About
Tedorinet is a Japanese take-home pay calculator built around three facts most calculators skip: social insurance is set by grade, resident tax is a separate tax on the prior year, and FY2026 adds a new child-care support levy. The figures are transcribed from named primary sources. Two things limit them: a very recent change may not have reached these pages yet, and none of them has been through the site’s own review and sign-off. The site never claims to have “verified” anything.
Computed annually; monthly is annual ÷ 12
The deductions and resident tax are set annually, so annual is the only correct basis. Monthly withholding is a year-end-reconciled approximation of exactly that.
This tool computes annually and shows the monthly figure as annual ÷ 12. Switch the view to compare the two.
Bonuses are treated separately (not modelled here)
Bonuses have their own social-insurance and tax treatment. This version does not model them separately, so a bonus-heavy pay mix will differ. The annual gross is treated as 12 equal months.
The minimum wage is set per prefecture
Japan has no single national minimum wage — each of the 47 prefectures sets its own hourly rate. The national weighted average is ¥1,121 and Tokyo is ¥1,226 (hourly). There is no dedicated page; the figure is shown here for context.
Frequently asked questions
The content of this page is still being expanded.
Ready?
See your take-home in seconds
Enter your annual gross and see social insurance, income tax and resident tax separated. No sign-up.