Taxes
Japan — Tax: Income Tax
Japan's top statutory personal income tax rate, national and sub-national combined, is 55.9% (2025), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Personal income tax top statutory rate (OECD.CTP.TPS DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH)Last reviewed: 2026-10-18
Key facts
- Top statutory personal income tax rate (national plus sub-national): 55.9% (2025)
- The top rate applies from about 7.7 times the average wage (2025)
Costs
- National income tax range: 5%-45%
- Local inhabitant tax: ~10% flat
- Combined top marginal rate: ~55%
Timelines
- Reconstruction surtax duration: Through 2037
Common mistakes
- Overlooking the flat ~10% local inhabitant tax and the 2.1% reconstruction surtax when estimating total tax liability from national brackets alone.
What this figure does not cover
This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.