Personal income tax and local tax calculator in Japan
[How to use] Please enter the amount in the input field.
| step 1 : Please enter the amount for each type of income. | amount (unit:JPY) / choice | note | |||
|---|---|---|---|---|---|
| Income that is later added up with other income and subject to progressive tax rates. | Salary income | Salary | 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 income | Pension | ||||
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 income | Dividends 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 gain | If 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 buildings | If 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 shares | Stocks 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 deduction1 | amount/choice | deduction | note | ||
|---|---|---|---|---|---|
| You | have 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 of | husband or wife | Total income of husband or wife | Please enter in Japanese yen. | ||
| Spouse under 70 years old or spouse over 70 years old | Applicable to spouses with a total income of 480,000 yen or less | ||||
| in certain cases | Spouses 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 deduction2 | amount | note | ||
|---|---|---|---|---|
| Certain expenses can be deducted from income | Social 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 deduction | Medical expenses | Please enter in Japanese yen. | ||
| Expenditures related to self-medication | Please enter in Japanese yen. | |||
| Medical expense deduction | ||||
| Life insurance premium deduction | new 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 deduction | Earthquake insurance premium | Please enter in Japanese yen. | ||
| old property insurance premiums | Please enter in Japanese yen. | |||
| Earthquake insurance premium deduction | ||||
| Donation deduction | furusato tax | Please 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 2025 | Tax base | Tax | note | |||
|---|---|---|---|---|---|---|
| Taxable income | Total income taxed together | |||||
| Capital gain | Owned for less than 5 years | normal case | ||||
| special case | ||||||
| Owned for more than 5 years | normal case | |||||
| special case1 | ||||||
| special case2 | ||||||
| Transfer of shares | Stocks of listed companies | |||||
| Stocks of unlisted companies | ||||||
| Dividends on listed stocks | ||||||
| Futures trading | ||||||
| Forest income | ||||||
| subtotal | ||||||
| Tax deduction | Dividend 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 base | City tax | Prefectural tax | Total | |||
|---|---|---|---|---|---|---|---|
| Fixed local tax | Please enter in Japanese yen. | Please enter in Japanese yen. | |||||
| Local tax | Total income taxed together | ||||||
| Capital gain | Owned for less than 5 years | normal case | |||||
| special case | |||||||
| Owned for more than 5 years | normal case | ||||||
| special case1 | |||||||
| special case2 | |||||||
| Transfer of shares | Listed stocks | ||||||
| Unlisted stocks | |||||||
| Dividends on listed stocks | |||||||
| Futures trading | |||||||
| Forest income | |||||||
| subtotal | |||||||
| Tax deduction | Adjustment deduction | ||||||
| Dividend deduction | |||||||
| Deductions associated with the purchase of a my home | |||||||
| Donation deduction | basic 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 tax | after furusato tax | difference | note |
|---|---|---|---|---|
| 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 |