Japan income tax rates
National income tax brackets on annual taxable income under Income Tax Act Article 89; the 2.1 percent reconstruction surtax and ~10 percent local inhabitant tax are noted separately, not blended.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2015-01-01 |
| Official source | National Tax Agency, Tax Answer No. 2260 'Shotokuzei no zeiritsu' (income tax rates), Income Tax Act Art. 89, law status as of 1 April 2025 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Statutory Art. 89 thresholds served (1.95m/3.3m/6.95m/9m/18m/40m yen). The NTA quick-calculation table shows band tops as 1,949,000 etc. because taxable income is rounded DOWN to the nearest 1,000 yen before applying rates - same schedule, presentation artifact. Quick deductions: 0 / 97,500 / 427,500 / 636,000 / 1,536,000 / 2,796,000 / 4,796,000 yen. This 7-bracket structure (45 percent top band) applies to income from calendar 2015 onward (2013 reform). NOT blended into these rates: (1) Special Reconstruction Income Tax, 2.1 percent OF the income tax amount, applies 2013-2037 (Act No. 117 of 2011), making the effective top national rate 45.945 percent; (2) local inhabitant tax of approximately 10 percent flat (prefectural + municipal) levied separately on prior-year income, taking the top combined marginal rate to roughly 55.9 percent; (3) the FY2025 reform raised the basic deduction and related thresholds from 2025 without changing these brackets. Non-residents: flat 20.42 percent withholding on Japan-source employment income (incl. surtax). NTA page is Japanese-language.
Get it programmatically
curl https://asiaref.dev/v1/jp/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/jp/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/jp/income-taxOther Japan series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate