JP 2028 Shotokuzei
JP 2028 shotokuzei: 5/10/20/23/33/40/45% across 7 brackets. Plus 2.1% reconstruction surtax. Basic deduction ¥480k. Resident tax (10%) separate.
| Taxable income | — |
| Base income tax | — |
| Reconstruction surtax | — |
| JP 2028 total federal | — |
Japan 2028 income tax (shotokuzei) uses 7-bracket progressive 5-45%. Plus 2.1% Reconstruction Income Surtax (in effect until 2037, funded Tohoku earthquake reconstruction). Resident tax (jūminzei) 10% flat charged separately by prefecture + municipality. Top marginal combined: 55%+ for high earners.
Reconstruction Surtax 2.1%
Special tax 2013-2037, 2.1% × income tax amount. Funds Tohoku earthquake (2011) reconstruction. Effective top federal rate: 45% × 1.021 = 45.945%. Combined with 10% resident: 55.945%.
Basic + Spouse Deductions
Basic deduction ¥480,000 for income under ¥24.5M. Phases out completely above ¥25M. Spouse deduction ¥380,000 if spouse income < ¥1.03M. Dependent deduction ¥380-630k each. Salary income deduction calculated separately on top.
Resident Tax (Jūminzei)
Separate from national income tax. Prefectural 4% + municipal 6% = 10% flat. Calculated on prior year income — major surprise for new residents who paid 0 in first year then full year-2. Billed Jun-May for July-Jun fiscal year.
Last updated May 2026. Sources: NTA Japan.