Enter a yearly salary. The page subtracts the employee share of social insurance, income tax after the year-end adjustment, and an estimate of resident tax.
Tax year 2026 (令和8年)
Figures follow the disclosed rules for 2026. Confirm them with 国税庁 and the other offices linked below. This page is an estimate. Read the disclaimer.
How this is calculated
What is subtracted
The yearly salary is split into twelve equal months and rounded to the yen. That month selects a 標準報酬月額 grade. Health insurance and the child-rearing support levy use the health grade. Employees’ pension uses the same standard monthly remuneration, capped at ¥650,000. Employment insurance uses the rounded monthly salary.
Each employee share is rounded on its own. Amounts of 50 sen or less are dropped. Amounts above 50 sen round up. Income tax is the annual amount after the year-end adjustment, not the monthly withholding table. Resident tax is an estimate of the next assessment year, labelled as a steady-state estimate, because the tax withheld this year still follows last year’s income.
Formula
Monthly salary = yearly salary / 12, rounded to the yen.
Employee share = round(standard monthly remuneration × rate / 2), except employment insurance, which uses the monthly salary.
Annual income tax = the quick-table tax × 102.1%, then floored to ¥100.
Disclosed simplifications
Twelve equal monthly payments. No bonus, overtime, or commuting allowance. The standard monthly remuneration is the grade of that monthly salary. In practice it is set from April to June pay.
R8 rates apply to all twelve months. In calendar 2026, January and February health premiums still used the previous rates, the child-rearing support levy starts with the April premium, and employment insurance was 5.5/1,000 until March 2026.
Income tax is the annual amount after the year-end adjustment, using the deduction amounts under the reform effective 1 December 2026. Monthly withholding from January to November 2026 still uses the older table and is usually higher. The difference is settled in December, or in a tax return (確定申告). If the last payday of 2026 is before 1 December, the year-end adjustment uses the old amounts, and the new deductions are claimed in a 確定申告.
Resident tax is an estimate of the assessment based on 2026 income, paid from June 2027 to May 2028. The amount deducted in 2026 depends on 2025 income. A first working year often has no resident tax.
Resident tax uses the standard 6% plus 4% income levy, a ¥4,000 per-capita levy, and ¥1,000 forest environment tax. Some municipalities add extra rates. The exemption thresholds use the first-grade area figures.
協会けんぽ rates only. Company health unions and mutual aid associations use other rates.
Not modelled: the special spouse deduction, disability, single-parent, working-student, or elderly-dependant deductions, life or earthquake insurance, iDeCo, medical expenses, hometown-tax donations, housing-loan credit, the income-adjustment deduction, the special-relative credit, or other income.
Ages 70 and over are out of scope. From 65 to 69, long-term care is left out of payroll.
All figures are estimates and not tax advice.
Questions
Is the income tax the amount withheld each month?
No. The income tax line is the annual tax after the year-end adjustment. Monthly withholding through November 2026 still uses the older tables. The difference is settled in December or in a tax return.
Why does resident tax say it includes the forest environment tax?
The forest environment tax is ¥1,000 a year and is collected with the per-capita levy. The resident-tax total adds the income levy, the ¥4,000 per-capita levy, and that ¥1,000.
Which workplace rate is used?
The prefecture is the 協会けんぽ branch of the workplace, not the home address. Each branch has its own health-insurance rate for fiscal 2026.
Can take-home pay fall when salary rises slightly?
Inside one standard-monthly-remuneration grade, take-home pay does not fall as salary rises. Across a grade boundary a small dip is expected, because the premium jumps while tax relief has not caught up.