6 Individual income taxes

Doing business in Japan

Tax rates

Income taxes include National Income Tax and Inhabitant Taxes (Prefecture and City) with the rates as follows:

 

National

Taxable income Tax
from to
¥0 ¥1,950,000 5 % less ¥0
1,950,000 3,300,000 10 less 97,500
3,300,000 6,950,000 20 less 427,500
6,950,000 9,000,000 23 less 636,000
9,000,000 18,000,000 33 less 1,536,000
18,000,000 40,000,000 40 less 2,796,000
¥40,000,000 and over 45 less 4,796,000
Tax: the restult above × 102.1%

 

Inhabitant: Prefecture

4% + ¥1,500

Inhabitant: City

6% + ¥3,500