Calculation order
Salary → Salary income after salary deduction → Income amount adjustment deduction → Total income deductions → Taxable income → Calculated income tax → Housing loan tax credit → Annual tax including reconstruction surtax (1,000 JPY / 100 JPY)
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.
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.
Income tax already paid Copy “源泉徴収税額” from your withholding slip.
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.
Eligible spouse present Select for an eligible spouse sharing your household finances.
Spouse age 70 or over Select if your spouse is 70 or older at year end.
Spouse total income Spouse’s total income after deductions, not gross salary.
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+.
Person with disability Ordinary disability deductions; do not also count as severe disability.
Severe disability, excluding cohabiting category Severe disability deductions outside the cohabiting category.
Cohabiting person with severe disability Eligible cohabiting severely disabled persons, without duplicate disability categories.
Total income of one specified relative, age 19–22 Specified relative’s income after deductions, not gross salary.
Specified relatives with the income above Count only relatives aged 19–22 with the same entered income; do not combine different incomes.
New general life premiums New-system general life premiums on your certificate.
Old general life premiums Old-system general life premiums on your certificate.
Nursing and medical premiums Medical and care insurance premiums on your certificate.
New private pension premiums New-system private pension premiums on your certificate.
Old private pension premiums Old-system private pension premiums on your certificate.
Earthquake premiums Earthquake premiums; do not also enter old damage premiums for the same contract.
Old long-term casualty premiums Old long-term damage premiums; exclude contracts already counted as earthquake insurance.
Other verified income deductions Additional income-tax deductions not calculated above.
Income tax reduction for a home loan Tax credit from your housing-loan deduction declaration.