💹 Japan Net Salary Calculator

The Japan Net Salary Calculator estimates your take-home pay, known in Japanese as tedori (手取り), from your gross annual salary. In Japan, the gap between gross salary (komi) and net salary (tedori) is typically 20-30%, meaning a worker earning 5 million yen gross takes home roughly 3.8 million yen after all deductions.

Japanese salary deductions include four main categories. Income tax (shotokuzei) uses a progressive bracket system from 5% to 45%, applied after subtracting the employment income deduction (kyuyo shotoku kojo). Resident tax (juminzei) is a flat 10% of your taxable income (previous year's income basis), split between prefectural (4%) and municipal (6%) portions. Social insurance (shakai hokenryo) covers health insurance, pension, and employment insurance, totaling roughly 14-15% of your standard monthly salary (standard remuneration, or hyoji kyuyo), split roughly equally with your employer.

This calculator uses 2025 tax rates and social insurance contribution rates. All calculations run locally in your browser, so your salary information never leaves your device. This tool provides estimates only and is not financial or tax advice; for exact figures, consult your company's payroll department or a Japanese tax accountant (zeirishi).

The calculator applies Japan's salary deduction pipeline step by step:

Step 1: Employment income deduction (kyuyo shotoku kojo). For annual salaries over 8.5 million yen, the deduction is a fixed 1.95 million yen. For salaries of 3.6 to 6.6 million yen it is salary x 0.2 + 440,000, and for 6.6 to 8.5 million yen it is salary x 0.1 + 1.1 million. Below 3.6 million yen, a different formula applies.

Step 2: Income tax. After applying the employment income deduction and personal deduction (480,000 yen for the standard basic deduction), the remaining taxable income is taxed at progressive rates from 5% to 45%, with a 2.1% reconstruction surcharge applied on top.

Step 3: Resident tax. A flat 10% of taxable income (based on the previous year's earnings). For first-year earners in Japan, resident tax is typically zero.

Step 4: Social insurance. Health insurance (~4.99% employee share), pension (~9.15% employee share), and employment insurance (~0.6% for general industries) are deducted from standard monthly remuneration.

Rates shown include the 2.1% reconstruction income surcharge (fukko shotokuzei). Source: National Tax Agency Japan.

1. Enter your gross annual salary in yen (e.g. 5000000 for 5 million).
2. Select your age group (affects pension contribution rate slightly).
3. Choose your dependents count (0-7+) for basic deduction adjustment.
4. Click Calculate to see your monthly and annual take-home pay.
5. Review the deduction breakdown table for tax, resident tax, and social insurance.

What is tedori (手取り) and how is it different from gross salary?

Tedori means "take-home pay" or net salary in Japanese. It is the amount that actually arrives in your bank account after all mandatory deductions: income tax, resident tax, health insurance, pension, and employment insurance. Gross salary (komi, 込み) is your total contractual salary before deductions. The difference is typically 20-30% for mid-range salaries in Japan.

Why is my resident tax (juminzei) so high?

Resident tax in Japan is a flat 10% of your taxable income from the PREVIOUS year. Unlike income tax which is progressive, resident tax has a single rate. For someone earning 5 million yen, resident tax is roughly 308,000 yen per year. In your first year of earning in Japan, resident tax is usually zero because it is based on the prior year's income.

Does this calculator include the iko (ikou) or kojo (deduction) for dependents?

Yes. The calculator adjusts income tax and resident tax based on the number of dependents you declare. Each dependent adds a basic deduction (330,000 yen per dependent for resident tax, and 380,000 yen per general dependent for income tax). Spouse deductions vary based on the spouse's income.

Are bonuses included in the net salary calculation?

This calculator focuses on regular monthly salary. For bonus-specific tax calculations (which use a different withholding formula), use our Japan Bonus Tax Calculator. Social insurance generally does not apply to bonuses, except employment insurance which does.

How accurate are these estimates compared to my actual payslip?

The estimates are typically within 1-3% of actual payslips for standard employees. Variations arise from: your specific health insurance society (rates vary slightly), your standard remuneration grade, company-specific benefits, commuting allowance (not taxed), and any voluntary insurance top-ups. For exact figures, consult your payroll department or a zeirishi (tax accountant).

What is the difference between komi (gross) and teate (allowances)?

Komi (込み) refers to the total contractual salary amount before deductions. Teate (手当) are allowances such as commuting allowance (tsukin teate), housing allowance, or family allowance. Some allowances like commuting are not taxed, while others are included in taxable income. This calculator treats your input as total gross taxable salary.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Resident tax is based on the previous year. If you just started working in Japan or received a significant raise, your first-year resident tax may be zero or lower than expected. Starting your second year, resident tax jumps to the full 10% rate, which can reduce your take-home pay unexpectedly.

Social insurance uses standard remuneration (hyoji kyuyo), not your actual monthly pay. This means bonuses are generally not subject to health insurance and pension contributions (though employment insurance does apply to bonuses). The standard remuneration is set in grades based on your monthly salary.

The 2.1% reconstruction surcharge (fukko special income tax) is currently scheduled to continue through 2037. It is automatically included in income tax withholding and in this calculator.

Dependents reduce your tax. Declaring dependents (spouse, children, parents) on your year-end tax adjustment can significantly reduce your income tax and resident tax through additional deductions. Use the year-end adjustment calculator to estimate the impact.