Japan

Individual - Sample personal income tax calculation

Last reviewed - 24 January 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