Personal income tax and local tax calculator in Japan

[How to use] Please enter the amount in the input field.

to japanese
step 1 : Please enter the amount for each type of income.amount (unit:JPY) / choicenote
Income that is later added up with other income and subject to progressive tax rates.Salary incomeSalary
Please enter in Japanese yen.
Enter the annual salary you earned.
Deductions related to salary
Additional deduction
1.If your salary exceeds 8.5 million yen and falls under any of the following:
a. You meet the requirements for persons with special disabilities
b. You have a relative under the age of 23 to support
c. You have a husband or wife who is specially disabled or a relative you need to take care of.
2. You have salary income and pension income, the total of which exceeds 100,000 yen.
Select if it meets the requirements.
Salary income
Pension incomePension
Please enter in Japanese yen.
Enter the annual pension provided by the Social Security system.
Deduction for pension
Pension income
Miscellaneous income
Please enter in Japanese yen.
Miscellaneous income = sales - expenses/costs
Business income
Please enter in Japanese yen.
Business income = sales - expenses/costs
Real estate income
Please enter in Japanese yen.
Real estate income = rent - expenses/costs
Dividend incomeDividends on company shares
Please enter in Japanese yen.
Enter dividends before withholding tax
Securities investment trust distributions
Please enter in Japanese yen.
Distributions from securities investment trusts (if many are denominated in foreign currencies)
Please enter in Japanese yen.
Dividends not eligible for dividend deduction
Please enter in Japanese yen.
Interest income
Please enter in Japanese yen.
Temporary income
Please enter in Japanese yen.
Temporary income = sales - expenses/costs
Capital gainIf you sell something that has been owned for less than 5 years
Please enter in Japanese yen.
Capital gain = sales - expenses/costs
If you sell something that you have owned for more than 5 years
Please enter in Japanese yen.
Capital gain = sales - expenses/costs
Income for which a fixed rate is applied to each income (excluding forest income)Income from transfer of land or buildingsIf you sell land or buildings that you have owned for less than 5 years



special case:
When the land or buildings are sold to the government or expropriated by law
normal case
Please enter in Japanese yen.
Income = sales - expenses/costs
Please enter in Japanese yen.
Deduction
special case
Please enter in Japanese yen.
Income = sales - expenses/costs
Please enter in Japanese yen.
Deduction
If you sell land or buildings that you have owned for more than 5 years





special case1:
When the land or buildings are sold to the government or expropriated by law, when sold to a real estate construction company that meets specific requirements




special case2:
If you sell residential land or buildings where you have lived for more than 10 years
normal case
Please enter in Japanese yen.
Income = sales - expenses/costs
Please enter a negative number.
Of the above, loss on sale of residential real estate
Please enter in Japanese yen.
Deduction
special case1
Please enter in Japanese yen.
Income = sales - expenses/costs
Please enter a negative number.
Of the above, loss on sale of residential real estate
Please enter in Japanese yen.
Deduction
special case2
Please enter in Japanese yen.
Income = sales - expenses/costs
Please enter a negative number.
Of the above, loss on sale of residential real estate
Please enter in Japanese yen.
Deduction
Gain on transfer of sharesStocks of listed companies
Please enter in Japanese yen.
Income = sales - expenses/costs
Stocks of unlisted companies
Please enter in Japanese yen.
Dividends of listed companies
Please enter in Japanese yen.
Enter dividends before withholding tax
Income from futures trading
Please enter in Japanese yen.
Profit from FX etc.
Forest income
Please enter in Japanese yen.
Income = sales - expenses/costs
Forest income is the income earned by planting and growing trees, felling them, and selling them.
step 2: Income deduction1amount/choicedeductionnote
Youhave a handicap
are widow
Those who are not married after divorcing their husbands and have children to support
Those who have not married after their husband died
Duplicate application of widow deduction and single parent deduction is not possible
are single parent
Those who are not married and meet the following requirements.
・There is no partner who is recognized as having a de facto marriage.
・Having a child to care for
・Total income must be less than 5 million yen
are working student
have basic deduction
If you have someone you need to take care ofhusband or wife

Total income of husband or wife
Please enter in Japanese yen.
Spouse under 70 years old or spouse over 70 years oldApplicable to spouses with a total income of 480,000 yen or less
in certain casesSpouses whose total income is more than 480,000 yen and less than 1,330,000 yen
Relatives over 70 years old
Number of people living together among the above
Number of relatives aged 19 to under 23
Deduction according to the total income of dependents aged 19 to under 23

Total income of relatives

More than 580,000 yen and less than 850,000 yen
Relatives with a total income of more than 580,000 yen and less than 1,230,000 yen (only after 2025)
More than 850,000 yen and less than 900,000 yen
More than 900,000 yen and less than 950,000 yen
More than 950,000 yen and less than 1 million yen
More than 1,000,000 yen and less than 1,050,000 yen
More than 1,050,000 yen and less than 1,100,000 yen
More than 1,100,000 yen and less than 1,150,000 yen
More than 1,150,000 yen and less than 1,200,000 yen
More than 1.2 million yen and less than 1.23 million yen
Number of relatives under 16 years of age
Number of relatives aged 16 to 19 years or 23 to 70 years old
Number of relatives with special disabilities
Number of people living together among the above
Number of relatives with disabilities
step 3: income deduction2amountnote
Certain expenses can be deducted from incomeSocial insurance premium deduction(C)
Please enter in Japanese yen.
Medical insurance premiums, welfare pension payments, etc. related to the social security system
Social insurance premiums are usually around 10% to 15% of your salary. The upper limit is 1.7 million yen. They are withheld from your salary by your company.
Small business mutual aid premium deduction
Please enter in Japanese yen.
Medical expenses deductionMedical expenses
Please enter in Japanese yen.
Expenditures related to self-medication
Please enter in Japanese yen.
Medical expense deduction
Life insurance premium deductionnew life insurance premiums
Please enter in Japanese yen.
old life insurance premiums
Please enter in Japanese yen.
life insurance premiums related to nursing care
Please enter in Japanese yen.
new private pension insurance premiums
Please enter in Japanese yen.
old private pension insurance premiums
Please enter in Japanese yen.
Life insurance premium deduction
Earthquake insurance premium deductionEarthquake insurance premium
Please enter in Japanese yen.
old property insurance premiums
Please enter in Japanese yen.
Earthquake insurance premium deduction
Donation deductionfurusato taxPlease enter in step 6.
Donations to organizations certified by the city and prefecture
Please enter in Japanese yen.
Donations to organizations certified by the prefecture
Please enter in Japanese yen.
Donations to organizations certified by the city
Please enter in Japanese yen.
Donations to the state or political parties etc.
Please enter in Japanese yen.
Donation deduction
Total income
Total income deduction
step 4: Income tax calculation 2025Tax baseTaxnote
Taxable incomeTotal income taxed together
Capital gainOwned for less than 5 yearsnormal case
special case
Owned for more than 5 yearsnormal case
special case1
special case2
Transfer of sharesStocks of listed companies
Stocks of unlisted companies
Dividends on listed stocks
Futures trading
Forest income
subtotal
Tax deductionDividend deduction
Deductions associated with the purchase of a my home
Deductible amount
Please enter in Japanese yen.
 
Please enter in Japanese yen.
The amount deducted is usually 0.7% to 1% of the mortgage balance.
Deduction for donations to political parties etc.
Please enter in Japanese yen.
deduction = (donation - 2,000yen) × 30% or 40%
Temporary deduction
2024 only, number of you, spouse, and dependents
2024 only
Income tax
Reconstruction tax
Amount of income tax and reconstruction tax(A)
Withholding income tax
Please enter in Japanese yen.
Declared tax amount
step 5: Local tax calculation
Tax baseCity tax
Prefectural taxTotal
Fixed local tax
Please enter in Japanese yen.
Please enter in Japanese yen.
Local taxTotal income taxed together
Capital gainOwned for less than 5 yearsnormal case
special case
Owned for more than 5 yearsnormal case
special case1
special case2
Transfer of sharesListed stocks
Unlisted stocks
Dividends on listed stocks
Futures trading
Forest income
subtotal
Tax deductionAdjustment deduction
Dividend deduction
Deductions associated with the purchase of a my home
Donation deductionbasic frame
special frame
subtotal
Temporary deduction
2023 only, number of you, spouse, and dependents
Local tax(B)
Withholding local tax on dividends
Please enter in Japanese yen.
Withholding local tax on stocks
Please enter in Japanese yen.
Local tax payment amount
Forest environment tax
Please enter in Japanese yen.
Local tax and forest environment tax amount
step 6:
furusato tax deduction limit
before furusato taxafter furusato taxdifferencenote
furusato tax
Please enter in Japanese yen.
furusato tax is an interesting system in japan. If you shop at a website that supports furusato tax, the purchase amount will be deducted from your income tax and local tax. It's like shopping with tax money.
Income tax(A)
Local tax(B)
Social insurance premium(C)
Total