Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
450,000 円
Income Tax
- 41,442 円
National Surtax
- 870 円
Health Insurance
- 22,140 円
Pension
- 41,175 円
Unemployment insurance
- 1,350 円
Total tax
- 106,977 円
Net pay
* 343,023 円
Marginal tax rate
31.9%
Average tax rate
23.8%
76.2%
Net pay
23.8%
Total tax
Total tax
Net pay
The Taxberg
343,023 円
Net pay
66,083 円
Tax the employer pays
106,977 円
Tax you pay
Total tax paid
173,060 円
Did you know your employer also pays tax on your salary? It costs the employer 66,083 円 to pay you 450,000 円. In other words, every time you spend 10 円 of your hard-earned money, 3.85 円 goes to the government.
Real tax rate
33.5%
So, with you and the employer both paying tax, what used to be a 23.8% tax rate now rises to 33.5%, meaning your real tax rate is actually 9.7% higher than what it seemed at first.
Summary
If you make 5,400,000 円 a year living in Japan, you will be taxed 1,283,727 円. That means that your net pay will be 4,116,273 円 per year, or 343,023 円 per month. Your average tax rate is 23.8% 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 31.86 円, hence, your net pay will only increase by 68.14 円.
Bonus Example
A 1,000 円 bonus will generate an extra 681 円 of net incomes. A 5,000 円 bonus will generate an extra 3,407 円 of net incomes.
Europe
Country 
Net pay
Average tax
Rank
Switzerland
JPY 4739140
12.2%
1
Russia
JPY 4698000
13.0%
2
Ireland
JPY 4534498
16.0%
3
United Kingdom
JPY 4430744
18.0%
4
France
JPY 4413463
18.3%
5
Hungary
JPY 4401000
18.5%
6
Ukraine
JPY 4347000
19.5%
7
Norway
JPY 4210899
22.0%
8
Czech Republic
JPY 4195055
22.3%
9
Luxembourg
JPY 4154755
23.1%
10
Spain
JPY 4109665
23.9%
11
Austria
JPY 3980625
26.3%
12
Sweden
JPY 3820616
29.3%
13
Greece
JPY 3747933
30.6%
14
Germany
JPY 3650158
32.4%
15
Denmark
JPY 3637284
32.6%
16
Poland
JPY 3609487
33.2%
17
Italy
JPY 3523002
34.8%
18
Finland
JPY 3433620
36.4%
19
Netherlands
JPY 3398172
37.1%
20
Portugal
JPY 3302074
38.9%
21
Romania
JPY 3159000
41.5%
22
Belgium
JPY 2814552
47.9%
23
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North America
Country 
Net pay
Average tax
Rank
USA
JPY 4361306
19.2%
1
Canada
JPY 3965841
26.6%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
JPY 4997341
7.5%
1
Taiwan
JPY 4794261
11.2%
2
Thailand
JPY 4617960
14.5%
3
Australia
JPY 4498236
16.7%
4
South Korea
JPY 4439289
17.8%
5
New Zealand
JPY 4344582
19.5%
6
Kazakhstan
JPY 4333744
19.8%
7
Indonesia
JPY 4211397
22.0%
8
Singapore
JPY 4201255
22.2%
9
Pakistan
JPY 4166756
22.8%
10
Japan
JPY 4116273
23.8%
11
Malaysia
JPY 4066993
24.7%
12
Philippines
JPY 3971680
26.5%
13
Vietnam
JPY 3809856
29.5%
14
China
JPY 3601044
33.3%
15
India
JPY 3423288
36.6%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
JPY 4882221
9.6%
1
Puerto Rico
JPY 4669023
13.5%
2
Costa Rica
JPY 4645114
14.0%
3
Ecuador
JPY 4509228
16.5%
4
Panama
JPY 4339023
19.7%
5
Chile
JPY 4329672
19.8%
6
Colombia
JPY 4295630
20.5%
7
Peru
JPY 4090956
24.2%
8
Mexico
JPY 4065524
24.7%
9
Brazil
JPY 4001364
25.9%
10
Uruguay
JPY 3838824
28.9%
11
Argentina
JPY 3508929
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
South Africa
JPY 4091307
24.2%
1
Angola
JPY 3955141
26.8%
2
Kenya
JPY 3857906
28.6%
3
Mozambique
JPY 3850045
28.7%
4
Ghana
JPY 3725466
31.0%
5
Nigeria
JPY 3692190
31.6%
6
Ivory Coast
JPY 3671731
32.0%
7
Morocco
JPY 3619784
33.0%
8
Uganda
JPY 3519343
34.8%
9
Cameroon
JPY 3477289
35.6%
10
Senegal
JPY 3415882
36.7%
11
Zambia
JPY 3365899
37.7%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
JPY 5130000
5.0%
1
Qatar
JPY 5130000
5.0%
2
Bahrain
JPY 4967998
8.0%
3
Oman
JPY 4968000
8.0%
4
Saudi Arabia
JPY 4860000
10.0%
5
Kuwait
JPY 4805999
11.0%
6
Israel
JPY 4413706
18.3%
7
Egypt
JPY 4092485
24.2%
8
Lebanon
JPY 4079095
24.5%
9
Turkey
JPY 3174477
41.2%
10
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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.