Estimate Japan national income tax under the 7-band Article 89 schedule with the optional 2.1% Special Reconstruction Surtax. Local inhabitant tax (~10%) and earned-income deductions are not modeled.
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National income tax
￥584,523
Effective 11.69% · Marginal 20.00%
| Rate | Range | In bracket | Tax |
|---|---|---|---|
| 5.00% | ￥0 – ￥1,950,000 | ￥1,950,000 | ￥97,500 |
| 10.00% | ￥1,950,000 – ￥3,300,000 | ￥1,350,000 | ￥135,000 |
| 20.00% | ￥3,300,000 – ￥6,950,000 | ￥1,700,000 | ￥340,000 |
Japan's national income tax uses 7 progressive brackets per Article 89. The 2.1% Special Reconstruction Surtax (Fukko-tokubetsu-shotokuzei) is applied to the calculated tax.
5% to ¥1,950,000 → 10% to ¥3,300,000 → 20% to ¥6,950,000 → 23% to ¥9,000,000 → 33% to ¥18,000,000 → 40% to ¥40,000,000 → 45% above. Each layer is taxed at its own rate.
2.1% of the calculated national income tax is added as the Special Reconstruction Surtax (effective since 2013, originally to fund post-tsunami reconstruction).
Brackets: 5% × 1,950,000 = ¥97,500 10% × 1,350,000 = ¥135,000 20% × 3,650,000 = ¥730,000 23% × 2,050,000 = ¥471,500 33% × 1,000,000 = ¥330,000 Base tax = ¥1,764,000 Reconstruction surtax: 2.1% × 1,764,000 ≈ ¥37,044 Total = ¥1,801,044 Effective rate = 18.01% Marginal rate = 33%
Every numeric input to this calculator traces back to one of the following authoritative documents.
Calculation logic is based on data verified for Japan 2025.
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