Calculation order
Resident tax · Taxable income → Resident income levy after adjustment → Estimated limit with JPY 2,000 own cost → Income-tax refund portion → Basic resident-tax credit → Special resident-tax credit
Income-tax changes from 2025 to 2026
Maximum basic deduction rises from 950,000 to 1,040,000 yen, minimum salary deduction from 650,000 to 740,000, dependent income threshold from 580,000 to 620,000. In 2026, the new general life special cap is 60,000 for dependents under 23; the total life cap remains 120,000.
Resident tax
Calculate next year’s resident income levy and total annual resident tax.
Furusato donations
Limit = resident income levy ×20% ÷ (90%−income tax rate ×1.021)+2,000 yen. Determine rate from resident taxable income less personal deduction difference. Also apply donation bases capped at 40% for income tax and 30% for resident tax. Unavailable for unverified resident tax, housing credit, other income or nonpositive rate base. One-stop requires no tax return and no more than five municipalities. Donation breakdown is a whole-yen filing-method estimate.
Frequently asked questions
Can I file using this result alone? This is an estimate. Check your withholding statement and the responsible authority’s guidance before filing.
What this calculator does not cover
- These are estimates. Check final amounts against your withholding slip and with your municipality. Enter whole yen and avoid duplicates within dependent or disability categories. Needs verification: exemptions, local surcharges, statutory rounding and resident housing-credit carryover are not automated. Zero resident tax or donation limit means unavailable before taxability is checked or with other income or housing credit. A nonpositive donation tax base is also unavailable. Enter 2026 resident deductions manually while official guidance is unconfirmed; exclude dependent and social insurance deductions.
Input requirements
This year’s pay and bonuses, before tax Copy the “支払金額” amount from your withholding slip.
Other income for deduction eligibility Used only to determine deductions; tax on other income is excluded.
Health insurance, pension and other social insurance Deductible social insurance paid through payroll or separately.
Dependent under age 23 Select for a dependent under 23 at year end.
Do you or your family qualify for the special disability deduction? Income adjustment eligibility for severe disability of self, spouse or dependent.
General dependent Eligible dependents aged 16–18 or 23–69.
Dependent age 19–22 Eligible dependents aged 19–22.
Elderly dependent (excluding cohabiting parents) Dependents aged 70+ outside the cohabiting-parent category.
Cohabiting elderly parent Eligible cohabiting parents or grandparents aged 70+.
Income tax reduction for a home loan Tax credit from your housing-loan deduction declaration.
Resident tax deductions, excluding family and social insurance Enter 2026 resident deductions manually while official guidance is unconfirmed; exclude dependent and social insurance deductions.
Extra deduction difference for spouse and others; check with your municipality The basic JPY 50,000 and differences for entered dependent categories are added automatically. Enter only municipality-verified additional differences for spouse, disability, etc.; not the income-tax deduction itself.
Have you checked resident tax amounts, deductions and exemptions with your municipality? Enter 2026 resident deductions manually while official guidance is unconfirmed; exclude dependent and social insurance deductions. Select after checking local exemption rules and surcharges.
Total furusato donations Total furusato donations actually paid during the year.
Recipient municipalities Number of recipient municipalities; repeated donations to one municipality count once. One-stop requires at most five and no tax return.
Salaried worker not required to file a return Filing a tax return, including for medical deductions, prevents one-stop use.