Japan Tax Tables 2015 - Tax Rates and Thresholds in Japan
This page contains the tax table information used for the calculation of tax and payroll deductions in Japan in 2015. These tax tables are used for the tax and payroll calculators published on iCalculator™ JP, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Japan or would like to add to or suggest amendments to the information herein then please contact us.
2015 Tax Tables [Quick Links]
Related Calculators
Japan Personal Income Tax Tables in 2015
The Income tax rates and personal allowances in Japan are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Japan Tax Calculator 2015.
Japan provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Japan in 2015:
Japan Standard Deduction in 2015Residence Status | Standard Deduction |
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Resident | ¥ 380,000.00 |
Non-resident | ¥ 330,000.00 |
Japan Residents Income Tax Tables in 2015
Personal Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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5% | Income from ¥ 0.000.00 | to | ¥ 1,950,000.00 |
10% | Income from ¥ 1,950,000.01 | to | ¥ 3,300,000.00 |
20% | Income from ¥ 3,300,000.01 | to | ¥ 6,950,000.00 |
23% | Income from ¥ 6,950,000.01 | to | ¥ 9,000,000.00 |
33% | Income from ¥ 9,000,000.01 | to | ¥ 18,000,000.00 |
40% | Income from ¥ 18,000,000.01 | to | ¥ 400,000,000.00 |
45% | Income from ¥ 400,000,000.01 | | and above |
Japan Non-permenant Income Tax Tables in 2015
Personal Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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5% | Income from ¥ 0.000.00 | to | ¥ 1,950,000.00 |
10% | Income from ¥ 1,950,000.01 | to | ¥ 3,300,000.00 |
20% | Income from ¥ 3,300,000.01 | to | ¥ 6,950,000.00 |
23% | Income from ¥ 6,950,000.01 | to | ¥ 9,000,000.00 |
33% | Income from ¥ 9,000,000.01 | to | ¥ 18,000,000.00 |
40% | Income from ¥ 18,000,000.01 | to | ¥ 400,000,000.00 |
45% | Income from ¥ 400,000,000.01 | | and above |
Japan Non-residents Income Tax Tables in 2015
Personal Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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20% | Flat rate on all taxable income |
Japan Social Security Rates in 2015
In Japan, both employees and employers contribute to various types of social security programs. These contributions are mandatory and fund different social welfare schemes, ensuring a broad safety net for the workforce. This overview for iCalculator™ JP users explains the different elements of social security in Japan and what they fund, without focusing on specific rates.
Japan Social Security in 2015: Rates for Employers and EmployeesSocial security category | Employee | Employer | Total |
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Health Insurance (Kenko-Hoken) | 5% | 5% | 10% |
Pension Insurance (Kosei Nenkin) | 9.15% | 9.15% | 18.3% |
Employment Insurance (Koyo Hoken) | 0.5% | 0.95% | 1.45% |
Workers Accident Compensation Insurance (Rosai Hoken) | 0% | 4% | 4% |
Nursing Care Insurance (Kaigo Hoken) | 0% | 0.91% | 0.91% |
Family Allowance | 0% | 0.36% | 0.36% |
Japan Social Security in 2015: Earnings Thresholds for Employers and EmployeesSocial security category | Employee | Employer |
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Min. | Max. | Min. | Max. |
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Health Insurance (Kenko-Hoken) | n/a | n/a | n/a | n/a |
Pension Insurance (Kosei Nenkin) | n/a | ¥ 7,800,000.00 | n/a | ¥ 7,800,000.00 |
Employment Insurance (Koyo Hoken) | n/a | n/a | n/a | n/a |
Workers Accident Compensation Insurance (Rosai Hoken) | n/a | n/a | n/a | n/a |
Nursing Care Insurance (Kaigo Hoken) | n/a | n/a | n/a | ¥ 16,680,000.00 |
Family Allowance | n/a | n/a | n/a | ¥ 7,800,000.00 |
Types of Social Security Contributions in Japan
- Health Insurance (Kenkō-Hoken): This contribution provides access to medical care and services. It covers a portion of medical expenses for employees and their families, including hospital visits, surgery, and prescription costs.
- Pension Insurance (Kosei Nenkin): Contributions to the pension insurance scheme fund retirement benefits for employees. This system ensures financial support for individuals after retirement.
- Employment Insurance (Koyō Hoken): This insurance provides support in the event of job loss. It funds unemployment benefits, job-search assistance, and vocational training programs.
- Workers’ Accident Compensation Insurance (Rōsai Hoken): This insurance covers medical expenses and lost wages due to work-related injuries or illnesses. It also provides compensation in cases of disability or death resulting from workplace accidents.
- Childcare and Nursing Care Insurance (Kaigo Hoken): This contribution supports the elderly and individuals with long-term care needs. It also provides assistance for families with children, helping to balance work and family responsibilities.
These social security contributions are crucial in maintaining the welfare and stability of the workforce in Japan. Both employers and employees share the responsibility of contributing to these schemes, ensuring a comprehensive social security system.
Japan VAT Rates in 2015
VAT rates for Japan are reviewed annually, you can use the VAT Calculator to calculate VAT due in Japan or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Japan VAT RatesVAT Rate | VAT Description |
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8% | Reduced (Groceries Etc.) |
8% | Standard Rate |
Historic Tax Tables supported for Japan
The following tax tables are supported by iCalculator™ JP as part of the suite of free tax tools we provide for Japan.