🇯🇵 Japan Statutory Tax Guide
Japan Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by National Tax Agency (NTA).
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📜 Statutory Authority & Legal Framework
In Japan, personal income taxation is administered by the National Tax Agency (NTA) under the authority of Income Tax Act of Japan & Local Tax Act (Resident Tax).
Japan progressive national income tax (5% to 45%) plus flat 10% Local Inhabitant Resident Tax and social insurance deductions.
📊 2026 Progressive Marginal Tax Brackets
ISO: JPY| Income Bracket (¥) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Up to ¥1,950,000 (5%) | 5.0% | Tier 1 |
| ¥1,950,001 – ¥3,300,000 (10%) | 10.0% | Tier 2 |
| ¥3,300,001 – ¥6,950,000 (20%) | 20.0% | Tier 3 |
| ¥6,950,001 – ¥9,000,000 (23%) | 23.0% | Tier 4 |
| ¥9,000,001 – ¥18,000,000 (33%) | 33.0% | Tier 5 |
| ¥18,000,001 – ¥40,000,000 (40%) | 40.0% | Tier 6 |
| Over ¥40,000,000 (45%) | 45.0% | Tier 7 |
🛡️ Mandatory Social Security & Pension Contributions
Social Insurance
Employee Share: 14.5%
Employer Share: 14.5%
Frequently Asked Questions: Japan Taxation
What are the income tax brackets in Japan? ↓
Japan operates a progressive tax system administered by National Tax Agency (NTA) under Income Tax Act of Japan & Local Tax Act (Resident Tax).
What social security or pension contributions apply in Japan? ↓
Mandatory contributions include: Social Insurance (14.5%).