Japan

Individual - Sample personal income tax calculation

Last reviewed - 23 January 2024

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

(480,000)

 

 

Taxable basis

7,570,000

 

 

Gross national tax liability

1,105,100

2.1% national surtax

23,207

Fixed amount tax reduction

(30,000)

Total gross national tax liability

1,098,307

 

 

National tax due

1,098,300

 

 

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

461,200

Fixed amount tax reduction

(10,000)

Local inhabitant’s tax due

757,000

 

Total tax due

1,855,300