2026 Japan Tax Filing Season Guide
Everything you need to know about filing your 2025 income taxes in Japan & Japan national income tax rates 2025 nta
Kakutei Shinkoku Period
Feb 17 - Mar 17, 2026
Year-end Adjustment
December 2025
Tax Payment Deadline
March 17, 2026
📊 2025 Japan Income Tax Brackets (For 2026 Filing)
| Tax Rate | Taxable Income Range (JPY) | Tax Calculation |
|---|---|---|
| 5% | ¥0 - ¥1,950,000 | Income × 5% |
| 10% | ¥1,950,001 - ¥3,300,000 | ¥97,500 + (Income - ¥1,950,000) × 10% |
| 20% | ¥3,300,001 - ¥6,950,000 | ¥232,500 + (Income - ¥3,300,000) × 20% |
| 23% | ¥6,950,001 - ¥9,000,000 | ¥962,500 + (Income - ¥6,950,000) × 23% |
| 33% | ¥9,000,001 - ¥18,000,000 | ¥1,434,000 + (Income - ¥9,000,000) × 33% |
| 40% | ¥18,000,001 - ¥40,000,000 | ¥4,404,000 + (Income - ¥18,000,000) × 40% |
| 45% | ¥40,000,001+ | ¥13,204,000 + (Income - ¥40,000,000) × 45% |
National Income Tax
Resident Tax
Social Insurance
💰 2025 Key Tax Deductions & Exemptions
Basic Exemption
¥480,000
Basic deduction for all taxpayers
Salary Deduction
¥550,000
Minimum for salaried workers
Spouse Exemption
¥380,000
Full exemption (income limits apply)
Social Insurance
100%
Fully deductible
Life Insurance
¥120,000
Maximum deduction
Medical Expenses
¥100,000+
Excess over ¥100,000
🧮 How Japanese Tax Calculation Works
Progressive Tax System
Japan uses a progressive national income tax system combined with a flat 10% resident tax. Social insurance contributions are also deductible.
Example: Salaried Worker with ¥5,000,000 Annual Income
Step 1: Calculate Taxable Income
Gross Salary¥5,000,000
Salary Deduction (¥5M × 20% + ¥440,000)-¥1,440,000
Social Insurance (~15%)-¥750,000
Basic Exemption-¥480,000
Taxable Income¥2,330,000
Step 2: Calculate National Income Tax
First ¥1,950,000 × 5%¥97,500
Remaining ¥380,000 × 10%¥38,000
National Income Tax¥135,500
Step 3: Calculate Reconstruction Tax
Income-based (¥135,500 × 2.1%)¥2,846
Reconstruction Tax¥2,846
Step 4: Calculate Resident Tax
Income-based (¥2,330,000 × 10%)¥233,000
Per Capita¥5,000
Total Resident Tax¥238,000
Total Tax Summary
National Income Tax¥135,500
Reconstruction Tax¥2,846
Resident Tax¥238,000
Social Insurance¥750,000
Total Deductions¥1,126,346
Take-home Income¥3,873,654
🆕 2025 Tax Year Updates & Important Changes
Key Changes for 2025
- ✓Basic exemption remains at ¥480,000
- ✓Pension insurance rate: 18.3% (split employer/employee)
- ✓Digital filing encouraged with e-Tax system
- ✓Special reconstruction tax: 2.1% of income tax continues
Important Reminders
- ⚠️Cryptocurrency gains are taxable as miscellaneous income
- ⚠️Side income over ¥200,000 requires filing
- ⚠️Foreign asset reporting required if over ¥50M
- ⚠️My Number required for all tax filings