Japan · Reiwa 8 (2026)
Japan Salary Calculator: Take-Home Pay Before Resident Tax
Enter your gross annual salary to see your take-home pay after social insurance and national income tax. Results are for a single resident employee insured with Kyokai Kenpo (Zenkoku Kenko Hoken Kyokai) in Tokyo, paid 12 equal monthly payments. Resident tax is not included.
Worked example: ¥4,000,000 salary
A gross salary of ¥4,000,000 gives a standard monthly remuneration of ¥340,000. The employee halves are ¥16,745 for health insurance, ¥391 for the child and child-rearing support levy and ¥31,110 for pension, which is ¥48,246 a month or ¥578,952 over 12 months. Employment insurance is ¥20,000, so social insurance totals ¥598,952. The salary income deduction of ¥1,240,000 leaves salary income of ¥2,760,000. After social insurance and the basic deduction of ¥1,040,000, taxable income is ¥1,121,000. Income tax at 5% is ¥56,050 and reconstruction tax is ¥1,177, so national tax is ¥57,227. Take-home pay is ¥4,000,000 - ¥598,952 - ¥57,227 = ¥3,343,821 a year, or ¥278,652 a month over 12 payments.
This example is checked against a hand-calculated test in our code. It assumes a single employee under 40 with no dependants, before resident tax.
How we calculate this
We use the Kyokai Kenpo Tokyo premium table for reiwa 8 and apply the May 2026 rates to all 12 months. The employee pays half of each premium: 9.85% for health insurance, 0.23% for the child and child-rearing support levy and 18.3% for pension, all on a standard monthly remuneration taken from your gross pay divided by 12. Employment insurance is 0.5% of gross pay for April 2026 to March 2027. Social insurance is deducted in full for income tax. Gross pay less the salary income deduction and the basic deduction gives taxable income, which is cut down to the nearest 1,000 yen. Progressive rates of 5% to 45% apply, plus 2.1% reconstruction tax.
The result is the final reiwa 8 liability using the new basic deduction. Monthly payslips before December use the old deductions, so your actual payslips will differ until the year-end adjustment. Resident tax is not modeled, and the calculator has no age input, so care insurance for ages 40 to 64 is left out. We do not model bonuses, dependants or other deductions. Amounts you enter as retirement or pre-tax contributions only reduce take-home pay here.
Some items are provisional because we could not confirm them on an official page: the salary income deduction steps below ¥6.6 million, treating the support levy as part of the health premium for deductibility, the employment insurance rounding, and whether final tax is cut to the nearest 100 yen.
Sources: Kyokai Kenpo Tokyo premium table, Ministry of Health, Labour and Welfare employment insurance leaflet and National Tax Agency No. 1130.