Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
400,056 円
Income Tax
- 158,383 円
National Surtax
- 3,326 円
Health Insurance
- 3,156 円
Pension
- 2,745 円
Unemployment insurance
- 1,200 円
Total tax
- 168,811 円
Net pay
* 231,245 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
231,245 円
Net pay
8,311 円
Tax the employer pays
168,811 円
Tax you pay
Total tax paid
177,122 円
Did you know your employer also pays tax on your salary? It costs the employer 8,311 円 to pay you 400,056 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 104,014,560 円 a year living in Japan, you will be taxed 43,890,845 円. That means that your net pay will be 60,123,715 円 per year, or 5,010,310 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
Europe
Country 
Net pay
Average tax
Rank
Russia
JPY 90492667
13.0%
1
Hungary
JPY 84771866
18.5%
2
Ukraine
JPY 83731721
19.5%
3
Czech Republic
JPY 79928612
23.2%
4
Romania
JPY 60848517
41.5%
5
Poland
JPY 60289574
42.0%
6
Switzerland
JPY 59884657
42.4%
7
Greece
JPY 58564578
43.7%
8
United Kingdom
JPY 57253795
45.0%
9
Norway
JPY 56886413
45.3%
10
Spain
JPY 56597390
45.6%
11
Austria
JPY 56537057
45.7%
12
Luxembourg
JPY 55262499
46.9%
13
Denmark
JPY 55263445
46.9%
14
Netherlands
JPY 53939848
48.1%
15
Sweden
JPY 53486420
48.6%
16
Germany
JPY 52513717
49.5%
17
Ireland
JPY 52207024
49.8%
18
France
JPY 49422313
52.5%
19
Italy
JPY 48320210
53.5%
20
Finland
JPY 40654788
60.9%
21
Belgium
JPY 39717056
61.8%
22
Portugal
JPY 38820928
62.7%
23
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North America
Country 
Net pay
Average tax
Rank
USA
JPY 60838604
41.5%
1
Canada
JPY 51934844
50.1%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
JPY 92566435
11.0%
1
Hong Kong
JPY 86837225
16.5%
2
Singapore
JPY 82449792
20.7%
3
Indonesia
JPY 70885795
31.9%
4
Thailand
JPY 69731398
33.0%
5
Pakistan
JPY 68297384
34.3%
6
Vietnam
JPY 67862003
34.8%
7
Taiwan
JPY 66287449
36.3%
8
Philippines
JPY 65658653
36.9%
9
New Zealand
JPY 65087950
37.4%
10
Malaysia
JPY 64359439
38.1%
11
China
JPY 61580272
40.8%
12
Japan
JPY 60123715
42.2%
13
South Korea
JPY 58962335
43.3%
14
Australia
JPY 58085434
44.2%
15
India
JPY 45551414
56.2%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
JPY 92180770
11.4%
1
Brazil
JPY 75496920
27.4%
2
Costa Rica
JPY 71563327
31.2%
3
Panama
JPY 70453106
32.3%
4
Mexico
JPY 68351546
34.3%
5
Puerto Rico
JPY 68120579
34.5%
6
Argentina
JPY 67608393
35.0%
7
Uruguay
JPY 67373818
35.2%
8
Colombia
JPY 67074751
35.5%
9
Chile
JPY 66162352
36.4%
10
Peru
JPY 64921562
37.6%
11
Ecuador
JPY 61435738
40.9%
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.