Country tax profile · 2026
Japan income tax
How Japan taxes income
Japan taxes personal income at rates up to 45%. Non permanent residents (the first 5 of 10 years): foreign income is taxed only if remitted to Japan; Japanese income is always taxed.
Compiled by MyNomadWorld for Japan and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Japan income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 1,950,000 JPY | 5% |
| up to 3,300,000 JPY | 10% |
| up to 6,950,000 JPY | 20% |
| up to 9,000,000 JPY | 23% |
| up to 18,000,000 JPY | 33% |
| up to 40,000,000 JPY | 40% |
| over the top bracket | 45% |
National brackets; local or regional surcharges may apply on top.
How Japan's income tax compares
Japan's top income tax of 45% is the 18th highest of the 197 countries we track, against a global average of 27.9% and a Asia average of 23.4%.
Countries with a similar income tax
United Kingdom (45%) · Germany (45%) · France (45%) · Switzerland (45%) · Australia (45%) · South Korea (45%)
Who is a tax resident of Japan?
Domicile in Japan, or continuous residence of 1 year or more. Non-permanent resident = resident without domicile who has been resident <=5 of the last 10 years.
Related Japan taxes
Moving to Japan?
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What is the income tax rate in Japan?
Japan taxes personal income at rates up to 45%. Non permanent residents (the first 5 of 10 years): foreign income is taxed only if remitted to Japan; Japanese income is always taxed.