2025 salary income / 2026 resident tax
Japan tax calculator
From your withholding slip to income, refunds and next year’s resident tax.
Rules checked: 2026-09-06
Where are these amounts on the withholding slip?
Match the Japanese labels in the upper amount row. This is a simplified field map, not an official slip; your employer’s layout may vary.
（調整控除後）
This version applies to 2025 income. Medical and donation deductions are not all shown on the slip. No document upload is needed.
Your inputs
Amounts in JPYDeductions & tax credits
Employment-income adjustment for qualifying child / disability conditions
Income & tax breakdown
Amounts before furusato tax relief.
- 給与所得Employment income
- — JPY
- 課税される所得金額Taxable income
- — JPY
- 所得税率Marginal income tax rate
- — %
- 所得税額Income tax
- — JPY
- 復興特別所得税額Reconstruction surtax
- — JPY
Resident income-levy breakdown
10% income levy · Not the annual tax bill
- Resident taxable income
- — JPY
- Income levy before adjustment
- — JPY
- Income levy after adjustment
- — JPY
Formulas & rounding
Employment income uses the exact 2025 table, after the selected income adjustment. Taxable income = max(employment income − deductions, 0), rounded down to whole ¥1,000.
Pre-housing income tax = taxable income × marginal rate − quick deduction; subtract the housing credit, floored at zero. Reconstruction surtax = post-housing income tax × 2.1%, rounded down to whole yen.
Exact 2025 employment-income table ↗ふるさと納税の寄附上限額（概算）
Estimated donation limit for a ¥2,000 out-of-pocket cost
Estimate only; a ¥2,000 out-of-pocket cost is not guaranteed.
Limit formula & required inputs
Indicative limit = resident-tax income levy after adjustment credit and before other tax credits × 20% ÷ (90% − current income-tax marginal rate (proxy) × 1.021) + ¥2,000.
Uses the current income-tax marginal rate as a proxy, rounded down to whole yen. The actual rate may differ near bracket boundaries. The 40% income-tax and 30% resident-tax donation limits are not checked.
Kyoto: donation credits and applicable rates ↗ふるさと納税
Enter 0 if you made no donations.
還付される税金
Estimated refund
Next year’s monthly resident tax (estimate)
June 2026–May 2027 · Includes standard per-capita and forest taxes
- Annual total
- — JPY
- June
- — JPY
- July–following May / month
- — JPY
View all 12 months
| Month | Amount (JPY) |
|---|---|
| 2026 / 6 | — |
| 2026 / 7 | — |
| 2026 / 8 | — |
| 2026 / 9 | — |
| 2026 / 10 | — |
| 2026 / 11 | — |
| 2026 / 12 | — |
| 2027 / 1 | — |
| 2027 / 2 | — |
| 2027 / 3 | — |
| 2027 / 4 | — |
| 2027 / 5 | — |
Inputs are not saved or uploaded; refreshing or changing language clears them.
Rules & sources
Rules checked: 2026-09-06. See formulas and sources for applicable tax years.
Scope & exclusions
The salary engine still uses the exact 2025 table, with the corresponding following-year resident-tax estimate. The 2026 salary-deduction and dependent-income amendments are not implemented; the review date does not imply support for every year. NTA: 2026 amendments ↗
Calculates employment income and income taxes; estimates the furusato limit, refund or payment due, and annual/monthly resident tax. The upper breakdown precedes donations; settlement below applies the donation and claim method.
Salary income only, with the selected child/disability income adjustment and housing-credit entitlement. Salary-plus-pension adjustments, specific-expense deductions and other tax credits are excluded. Deductions include the basic allowance and use your entries; amounts and eligibility are not derived automatically. Reconstruction surtax uses tax on all income without distinguishing residency categories.
Resident tax uses ordinary 6% + 4% rates and a manual adjustment credit. Assumes liability for the income levy, per-capita levy and forest tax. Includes standard fixed charges of ¥4,000 + ¥1,000 and annual/monthly rounding, including eligible housing carryover, excluding other credits and local additions. Estimates assume no other donations. Municipal links are references, not a selected residence.