Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
425,000 円
Income Tax
- 37,161 円
National Surtax
- 780 円
Health Insurance
- 20,910 円
Pension
- 38,888 円
Unemployment insurance
- 1,275 円
Total tax
- 99,013 円
Net pay
* 325,987 円
Marginal tax rate
31.9%
Average tax rate
23.3%
76.7%
Net pay
23.3%
Total tax
Total tax
Net pay
Summary
If you make 5,100,000 円 a year living in Japan, you will be taxed 1,188,160 円. That means that your net pay will be 3,911,840 円 per year, or 325,987 円 per month. Your average tax rate is 23.3% and your marginal tax rate is 31.9%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 円 in your salary will be taxed 31.85 円, hence, your net pay will only increase by 68.15 円.
Bonus Example
A 1,000 円 bonus will generate an extra 682 円 of net incomes. A 5,000 円 bonus will generate an extra 3,408 円 of net incomes.
NOTE* Withholding is calculated based on the tables of Japan, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.