Japan · 2026
Japan's income walls (年収の壁)
年収の壁 106万・130万・178万 手取りシミュレーション
Where tax and social insurance start for part-time and low-income employees in 2026, and what you take home at each level of pay, as a dependant without your own social insurance and once you're enrolled in it.
Take-home at each level of pay (年収別の手取り)
Single, 2026 income, big-city resident tax. Social insurance at Tokyo rates once enrolled.
| Annual pay | Income tax | Resident tax | Take-home, no social insurance | Take-home, insured |
|---|---|---|---|---|
| ¥1,000,000 | ¥0 | ¥0 | ¥1,000,000 | ¥854,250 |
| ¥1,030,000 | ¥0 | ¥0 | ¥1,030,000 | ¥879,878 |
| ¥1,060,000 | ¥0 | ¥0 | ¥1,060,000 | ¥905,505 |
| ¥1,100,000 | ¥0 | ¥0 | ¥1,100,000 | ¥939,675 |
| ¥1,190,000 | ¥0 | ¥0 | ¥1,190,000 | ¥1,016,558 |
| ¥1,200,000 | ¥0 | ¥8,000 | ¥1,192,000 | ¥1,025,100 |
| ¥1,300,000 | ¥0 | ¥18,000 | ¥1,282,000 | ¥1,110,525 |
| ¥1,400,000 | ¥0 | ¥28,000 | ¥1,372,000 | ¥1,188,355 |
| ¥1,500,000 | ¥0 | ¥38,000 | ¥1,462,000 | ¥1,265,238 |
| ¥1,600,000 | ¥0 | ¥48,000 | ¥1,552,000 | ¥1,342,120 |
| ¥1,700,000 | ¥0 | ¥58,000 | ¥1,642,000 | ¥1,419,003 |
| ¥1,780,000 | ¥0 | ¥66,000 | ¥1,714,000 | ¥1,480,509 |
| ¥1,800,000 | ¥1,021 | ¥68,000 | ¥1,730,979 | ¥1,495,885 |
| ¥1,900,000 | ¥6,126 | ¥78,000 | ¥1,815,874 | ¥1,572,768 |
| ¥2,000,000 | ¥11,231 | ¥88,000 | ¥1,900,769 | ¥1,649,650 |
Questions
What is the 178万 wall?
From 2026 income, a salaried employee pays no income tax on earnings up to ¥1.78 million: the ¥740,000 employment income deduction plus the ¥1.04 million basic exemption for low incomes. It replaced the old 103万 wall (and 2025's 160万) in the 2026 tax reform, and monthly withholding only catches up from January 2027, so 2026's overpayment comes back in the year-end adjustment.
Where does resident tax start?
Resident tax isn't charged when total income (salary after the employment deduction) is ¥450,000 or less in the big cities, which is about ¥1.19 million of 2026 salary. Smaller municipalities use a lower threshold (¥415,000 or ¥380,000), so the wall there is a little lower.
What are the 106万 and 130万 walls?
They're about social insurance, not tax. The 106万 wall is where part-timers at larger employers had to join employee health insurance and pension, and the reform under way removes its wage condition so that hours (20 a week or more) decide instead. The 130万 wall is the income limit for staying a dependant on a family member's health insurance; for dependants aged 19 to 22 it's ¥1.5 million. Crossing either means paying about 15% of your pay in premiums, which is why take-home can fall when you earn a little more.
Does earning over 178万 cost me my spouse's deduction?
A spouse's deduction (配偶者控除・配偶者特別控除) tapers rather than stopping at one figure, so your partner's tax rises gradually as you earn more. This calculator shows your own take-home only.