Japan
Individual - Sample personal income tax calculation
Last reviewed - 02 July 2025
| National tax |
JPY |
| Gross taxable income |
10,000,000 |
| Earned income deduction |
(1,950,000) |
| Income after earned income deduction |
8,050,000 |
| |
|
| Basic deduction |
(580,000) |
| |
|
| Taxable basis |
7,470,000 |
| |
|
| Gross national tax liability |
1,082,100 |
| 2.1% national surtax |
22,724 |
| Total gross national tax liability |
1,104,824 |
| |
|
| National tax due |
1,104,800 |
| |
|
| 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 |
| |
|
| Basic deduction |
(430,000) |
| |
|
| Taxable basis |
7,620,000 |
| |
|
| Prefectural tax due |
305,800 |
| Municipal tax due |
460,200 |
| Forest environmental tax due |
1,000 |
| |
|
| Local inhabitant’s tax due |
767,000 |
| |
|
| Total tax due |
1,871,800 |
