Japan

Individual - Sample personal income tax calculation

Last reviewed - 27 December 2019
National tax

JPY

Gross taxable income 10,000,000
Earned income deduction (2,200,000)
Income after earned income deduction 7,800,000
   
Total deductions (380,000)
   
Taxable basis 7,420,000
   
Gross national tax liability 1,070,600
2.1% national surtax 22,482
Total gross national tax liability 1,093,082
   
National tax due 1,093,000
   
Local inhabitant’s tax JPY 
Gross taxable income 10,000,000
Earned income deduction (2,200,000)
Income after earned income deduction 7,800,000
   
Total deductions (330,000)
   
Taxable basis 7,470,000
   
Prefectural tax due 299,300
Municipal tax due 450,200
 
Local inhabitant’s tax due 749,500
 
Total tax due 1,842,500