Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,720,592 円
Income Tax
- 3,455,289 円
National Surtax
- 72,561 円
Health Insurance
- 68,388 円
Pension
- 59,475 円
Unemployment insurance
- 26,162 円
Total tax
- 3,681,874 円
Net pay
* 5,038,718 円
Marginal tax rate
46.1%
Average tax rate
42.2%
57.8%
Net pay
42.2%
Total tax
Total tax
Net pay
The Taxberg
5,038,718 円
Net pay
180,395 円
Tax the employer pays
3,681,874 円
Tax you pay
Total tax paid
3,862,269 円
Did you know your employer also pays tax on your salary? It costs the employer 180,395 円 to pay you 8,720,592 円. In other words, every time you spend 10 円 of your hard-earned money, 4.43 円 goes to the government.
Real tax rate
43.4%
So, with you and the employer both paying tax, what used to be a 42.2% tax rate now rises to 43.4%, meaning your real tax rate is actually 1.2% higher than what it seemed at first.
Summary
If you make 104,647,104 円 a year living in Japan, you will be taxed 44,182,493 円. That means that your net pay will be 60,464,611 円 per year, or 5,038,718 円 per month. Your average tax rate is 42.2% and your marginal tax rate is 46.1%. 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 46.11 円, hence, your net pay will only increase by 53.89 円.
Bonus Example
A 1,000 円 bonus will generate an extra 539 円 of net incomes. A 5,000 円 bonus will generate an extra 2,695 円 of net incomes.
Compare average tax
North America
Country 
Net pay
Average tax
Rank
USA
JPY 61175750
41.5%
1
Canada
JPY 52228789
50.1%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
JPY 92740623
11.4%
1
Brazil
JPY 75955514
27.4%
2
Costa Rica
JPY 71987922
31.2%
3
Panama
JPY 70875330
32.3%
4
Mexico
JPY 68762700
34.3%
5
Puerto Rico
JPY 68529518
34.5%
6
Argentina
JPY 68019547
35.0%
7
Uruguay
JPY 67758000
35.3%
8
Colombia
JPY 67460588
35.5%
9
Chile
JPY 66541879
36.4%
10
Peru
JPY 65308995
37.6%
11
Ecuador
JPY 61796583
41.0%
12
Show more
Africa
Country 
Net pay
Average tax
Rank
Angola
JPY 76157409
27.2%
1
Kenya
JPY 73330879
29.9%
2
Ivory Coast
JPY 71220087
31.9%
3
Nigeria
JPY 71200070
32.0%
4
Ghana
JPY 69377426
33.7%
5
Mozambique
JPY 68360663
34.7%
6
Zambia
JPY 64402868
38.5%
7
Cameroon
JPY 63903888
38.9%
8
Morocco
JPY 63762338
39.1%
9
Senegal
JPY 62964144
39.8%
10
South Africa
JPY 59085767
43.5%
11
Uganda
JPY 58105251
44.5%
12
Show more
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.