Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
8,806,179 円
Income Tax
- 3,493,687 円
National Surtax
- 73,367 円
Health Insurance
- 68,388 円
Pension
- 59,475 円
Unemployment insurance
- 26,419 円
Total tax
- 3,721,336 円
Net pay
* 5,084,843 円
Marginal tax rate
46.1%
Average tax rate
42.3%
57.7%
Net pay
42.3%
Total tax
Total tax
Net pay
The Taxberg
5,084,843 円
Net pay
180,909 円
Tax the employer pays
3,721,336 円
Tax you pay
Total tax paid
3,902,245 円
Did you know your employer also pays tax on your salary? It costs the employer 180,909 円 to pay you 8,806,179 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 42.3% tax rate now rises to 43.4%, meaning your real tax rate is actually 1.1% higher than what it seemed at first.
Summary
If you make 105,674,148 円 a year living in Japan, you will be taxed 44,656,034 円. That means that your net pay will be 61,018,114 円 per year, or 5,084,843 円 per month. Your average tax rate is 42.3% 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 46.10 円, hence, your net pay will only increase by 53.90 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
Europe
Country 
Net pay
Average tax
Rank
Russia
JPY 91936509
13.0%
1
Hungary
JPY 86124431
18.5%
2
Ukraine
JPY 85067689
19.5%
3
Czech Republic
JPY 81206495
23.2%
4
Romania
JPY 61819376
41.5%
5
Poland
JPY 61244741
42.0%
6
Switzerland
JPY 60737222
42.5%
7
Greece
JPY 59493947
43.7%
8
United Kingdom
JPY 58112632
45.0%
9
Norway
JPY 57759356
45.3%
10
Spain
JPY 57457057
45.6%
11
Austria
JPY 57366851
45.7%
12
Luxembourg
JPY 56139092
46.9%
13
Denmark
JPY 56113512
46.9%
14
Netherlands
JPY 54777939
48.2%
15
Sweden
JPY 54316371
48.6%
16
Germany
JPY 53318202
49.5%
17
Ireland
JPY 53003624
49.8%
18
France
JPY 50107723
52.6%
19
Italy
JPY 49073331
53.6%
20
Finland
JPY 41265849
61.0%
21
Belgium
JPY 40337408
61.8%
22
Portugal
JPY 39418379
62.7%
23
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North America
Country 
Net pay
Average tax
Rank
USA
JPY 61723164
41.6%
1
Canada
JPY 52706061
50.1%
2
Middle East
Country 
Net pay
Average tax
Rank
Kuwait
JPY 104042118
1.5%
1
Saudi Arabia
JPY 103458959
2.1%
2
Bahrain
JPY 103243721
2.3%
3
United Arab Emirates
JPY 100390440
5.0%
4
Qatar
JPY 100390441
5.0%
5
Oman
JPY 97220215
8.0%
6
Egypt
JPY 79298096
25.0%
7
Lebanon
JPY 79284706
25.0%
8
Turkey
JPY 61575144
41.7%
9
Israel
JPY 56604332
46.4%
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.