Japan — Health Insurance Act (健康保険法), Employee Pension Insurance Act (厚生年金保険法), Employment Insurance Act (雇用保険法), Income Tax Act (所得税法) with the 2026 tax reform, Reconstruction Funding Act and Local Tax Act (地方税法), with the Kyokai Kenpo (協会けんぽ) rates for fiscal year 2026. Rules in force on 10/24/2026.

Estimate for guidance only: check the official sources or a licensed professional before relying on it.

More calculators for other countries: International Labor

Questions about 手取り in Japan

How much of my salary is 手取り?

Most employees keep about 75% to 85% of their gross pay. Social insurance takes roughly 15% (health about 5%, pension 9.15%, employment 0.5%, plus 0.81% care insurance from 40), and income tax and resident tax take the rest, growing with income and falling with family deductions.

Why is my resident tax based on last year?

Resident tax (住民税) for the year from June to May is calculated on the income of the previous calendar year. That is why new graduates pay none in their first year and why the tax can feel heavy after a pay rise or when income falls.

What is the child and childcare support levy?

From April 2026 (deducted from May pay) a nationwide levy of 0.23% of the standard monthly remuneration is collected together with health insurance to fund child-rearing support. You and your employer pay half each, about ¥345 a month on a ¥300,000 salary.

What changed in income tax for 2026?

The 2026 tax reform raised the basic deduction to ¥1,040,000 for incomes up to ¥4,890,000 (¥670,000 up to ¥6,550,000 and ¥620,000 up to ¥23,500,000) and the minimum employment income deduction to ¥740,000 for 2026 and 2027. The difference is settled in the December year-end adjustment.

Does the prefecture matter?

Yes, for health insurance. Kyokai Kenpo sets a rate for each prefecture, from 9.21% in Niigata to 10.55% in Saga in fiscal year 2026, based on the workplace, not where you live. Pension, employment insurance and taxes do not depend on the prefecture.

How the Japan 手取り calculator works

This page shows your 手取り, the money that actually reaches your bank account, for employees working in Japan and for people comparing job offers there. Enter a monthly salary with the summer and winter bonuses, or an annual income (年収) with the number of months of salary paid as bonuses. Then choose the prefecture of your workplace, your age, the type of business, your spouse and your dependants. The result shows a regular month, the bonuses and the whole year, with every deduction on its own line, a chart and the notes that apply to your case.

Social insurance follows the Kyokai Kenpo (協会けんぽ) rules for fiscal year 2026. Your pay, including the commuting allowance, is placed in a grade of standard monthly remuneration (50 grades for health insurance, 32 for the pension). The health rate is set by the prefecture of the workplace, plus long-term care insurance of 1.62% from age 40 to 64 and the child and childcare support levy of 0.23% that started in April 2026. The pension rate is 18.3%, and employment insurance costs the employee 0.5%, or 0.6% in agriculture and construction. You pay half of each rate, rounded with the 50-sen rule. Bonuses are rounded down to ¥1,000, with a cap of ¥5,730,000 a year for health insurance and ¥1,500,000 per payment for the pension.

Income tax is the final 2026 tax after the year-end adjustment (年末調整). The calculator subtracts the employment income deduction, the social insurance paid, the basic deduction of the 2026 reform and the spouse and dependants deductions, then applies the progressive rates from 5% to 45% and the 2.1% reconstruction surtax. Resident tax (住民税) of 10%, 6% for the municipality and 4% for the prefecture, is based on last year's income, with the adjustment credit (調整控除), the ¥4,000 per-capita levy and the ¥1,000 forest environment tax. You can assume the same pay as this year, type last year's salary, enter the amount of your notice, or choose no resident tax for a first year of work.

Example: Tokyo, age 30, monthly salary ¥300,000, no bonus and no family deductions. Each month you pay ¥14,775 of health insurance, ¥345 of child support levy, ¥27,450 of pension and ¥1,500 of employment insurance. Income tax for the year is ¥44,400, or ¥3,700 a month, and resident tax is ¥150,500, or ¥12,500 a month. Your 手取り is ¥239,730 a month and ¥2,876,260 a year. The calculator is an estimate: health insurance societies, the special spouse deduction, insurance premium and housing-loan deductions, furusato nozei and city surcharges are not included.