Japan Income Tax Rates and Personal Allowances in 2023

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The income tax rates, allowances, thresholds, rates and other payroll deductions and allowances displayed on this page are used by the 2023 payroll and tax calculators to calculate relevant tax deductions. These tools are provided free for your use on the iCalculator™ website. We regularly update the Japan Tax tables but, if you spot a bug with the 2023 tax tables or identify an update for the 2023 tax year that we have missed then please contact us and we will update the tool (updates are free, we simply ask for the feedback and support of our community to keep these tax calculators free for all to use).

Japan Income Tax Tables in 2023: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
5%Income from ¥ 0 to ¥ 1,950,000
10%Income from ¥ 1,950,001 to ¥ 3,300,000
20%Income from ¥ 3,300,001 to ¥ 6,950,000
23%Income from ¥ 6,950,001 to ¥ 9,000,000
33%Income from ¥ 9,000,001 to ¥ 18,000,000
40%Income from ¥ 18,000,001 to ¥ 400,000,000
45%Income from ¥ 400,000,001 and above

Please note that the personal exemptions shown are for directional purposes, personal exemptions for filers are calculated based on "employment Income Deductions" which are applied based on earnings thresholds. The criteria and calculations approach for Employment Income Deductions changed after the 2020 tax year. The 2023 tax calculator for Japan will automatically calculate the appropriate income deductions for 2023, the calculations are then displayed with the results so you can understand how much "Employment Income Deduction" is applied for each specific salary calculation.

Japan Income Tax Tables in 2023: Personal Exemption Allowances
Personal exemption for Permanent Residents¥ 480,000
Personal exemption for Non-Permanent Residents¥ 320,000
Personal exemption for Non-Residents¥ 160,000
Japan Income Tax Tables in 2023: Dependents Allowances
Dependents Allowance for Permanent Residents¥ 380,000
Dependents Allowance for Non-Permanent Residents¥ 0
Dependents Allowance for Non-Residents¥ 0
Japan Income Tax Tables in 2023: Miscellaneous Rates
Pension contributions rate8.99%
Employee Social Insurance Contribution Rate4.99%
Employer Social Insurance Contribution Rate4.99%
National Health Insurance Rate4.7%

Choose a specific income tax year to see the Japan income tax rates and personal allowances used in the associated income tax calculator for the same tax year.