National Income Tax

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National Income Tax is levied on Taxable Income after deduction of all relevant allowances and deductions.

Under the Aggregate Taxation Method, National Tax Rates are applied in a rising scale on tiers of income. (Since 2015)

The amount of all relevant allowances and deductions is not taxed - 0%

From ¥1 to ¥1,950,000 - 5%

From ¥1,950,001 to ¥3,300,000 - 10%

From ¥3,300,001 to ¥6,950,000 - 20%

From ¥6,950,001 to ¥9,000,000 - 30%

From ¥9,000,001 to ¥18,000,000 - 33%

From ¥18,000,001 to ¥40,000,000 - 40%

Greater than ¥40,000,001 - 45%

Between 2014 and 2037, the above tax rates are also subject to a 2.1% Surcharge for the Special Income Tax for Reconstruction (復興特別所得税).