Japan

Individual - Sample personal income tax calculation

Last reviewed - 01 September 2020
National tax

JPY

Gross taxable income 10,000,000
Earned income deduction (1,950,000)
Income after earned income deduction 8,050,000
   
Total deductions (480,000)
   
Taxable basis 7,570,000
   
Gross national tax liability 1,105,100
2.1% national surtax 23,207
Total gross national tax liability 1,128,307
   
National tax due 1,128,000
   
Local inhabitant’s tax JPY 
Gross taxable income 10,000,000
Earned income deduction (1,950,000)
Income after earned income deduction 8,050,000
   
Total deductions (430,000)
   
Taxable basis 7,620,000
   
Prefectural tax due 305,300
Municipal tax due 459,200
 
Local inhabitant’s tax due 764,500
 
Total tax due 1,892,500