How it is calculated
- Employment income = salary − employment income deduction (at least ¥650,000 from the 2026 tax year).
- Taxable income = employment income − social insurance − basic deduction ¥430,000.
- Tax = 10% of taxable income − adjustment credit + flat ¥5,000 (city ¥3,000, prefecture ¥1,000, forest tax ¥1,000).
- With a salary of ¥1,100,000 or less, there is no resident tax.
Free tools for foreigners in Japan
Pension refundEstimate how much of your Japanese pension you get back when you leave Japan. Employees' Pension and National Pension, after the 20.42% tax, using the official 2026 tables.Open →Leaving checklistEnter your departure date and get every task with its date: moving-out notice, resident tax, pension refund, residence card, bank and phone.Open →PR days abroadAdd your trips out of Japan and see your days abroad for each year and your longest trip, ready for the permanent residence application.Open →
Guides
- How to claim your nenkin refund (Lump-sum Withdrawal Payment)
- Nenkin tax refund: how to get back the 20.42% tax on the Lump-sum Withdrawal Payment
- Common mistakes that cost you the Lump-sum Withdrawal Payment
- Resident tax (juminzei) when you leave Japan
- Visa renewal in Japan: extending your period of stay (documents, fee, timing)
- Changing jobs in Japan as a foreigner: visa notification, pension, insurance and taxes
- Do I need to file a tax return (kakutei shinkoku) in Japan? A guide for foreign employees