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Self-employed (kojin jigyonushi) salary calculator - Japan 2026

Free Self-employed (kojin jigyonushi) salary calculator for Japan (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Japan (2026)

Educational annual model - not a withholding (gensen choshu) slip, not a year-end adjustment (nenmatsu chosei), not a filed return, not tax advice.

Employee (seishain)

  • Health insurance: Kyokai Kenpo, Tokyo branch by default - 9.85% split 50/50 with the employer (employee 4.925%), the published FY2026 rate in force from the March 2026 premium. January-February 2026 were legally at the FY2025 rate of 9.91% - the model applies the FY2026 rate to all 12 months (calendar simplification). Other prefectures differ by fractions of a percent and company health societies (kumiai kenpo) differ more.
  • Nursing care insurance (kaigo hoken), toggle for ages 40-64: 1.62% split 50/50 (employee 0.81%), same base as health insurance (FY2026 rate; January-February 2026 legally 1.59%).
  • Child and childcare support fund (kodomo-kosodate shienkin), new from the April 2026 premium: 0.23% collected as an add-on to the health premium on the same base, split 50/50 like health insurance (employee 0.115%). The model applies it to all 12 months of 2026 (calendar simplification; January-March are legally outside the levy).
  • Employees' pension (kosei nenkin): 18.3% split 50/50 (employee 9.15%) on remuneration capped at the 650,000 JPY/month standard remuneration (grade 32). The staged raise of the cap enacted in 2025 starts in September 2027, so 650,000 applies for all of 2026.
  • Employment insurance (koyo hoken): employee 0.5% of gross pay, no cap (general business; FY2026 rate, April 2026 - March 2027; January-March 2026 legally at the FY2025 rate of 0.55%).
  • Simplification: the official standard monthly remuneration grade table is approximated as "actual monthly pay, capped" (health cap 1,390,000; pension cap 650,000), and the whole annual pay is treated as 12 equal monthly salaries (separate bonus caps out of scope).
  • National income tax: gross minus the employment income deduction (minimum 650,000 after the 2025 reform, cap 1,950,000), minus the basic deduction in force for 2026 incomes (950,000 / 880,000 / 680,000 / 630,000 / 580,000 by total income, phase-out above 23.5M), minus social insurance, then progressive 5-45% plus the 2.1% reconstruction surtax. Bases floored to 1,000 JPY and tax to 100 JPY like the official forms.
  • Resident tax (jumin-zei): 10% (6% municipal + 4% prefectural) with its own 430,000 basic deduction, minus the 2,500 adjustment credit, plus the 5,000 per-capita levy. Timing note: resident tax is legally billed the NEXT year (from June) on this year's income - the model applies it to current income as if income were steady year over year.
  • Employer cost: matching half of health, nursing, the support fund and pension, employment insurance employer 0.85% (FY2026; January-March 2026 legally 0.9%), plus the child-rearing contribution (kodomo-kosodate kyoshutsukin) 0.36% on the pension base (employer only - a separate, older levy than the new support fund).
  • Keiyaku shain (fixed-term contract employees) are taxed and insured identically to seishain - use this mode.
  • Out of scope: dependents and spouse deductions, iDeCo, life insurance deduction, mortgage credit, bonus-specific contribution caps, non-resident rates, workers' accident insurance (rosai, employer-only).

Sources: NTA - 2025 reform of the basic deduction etc., NTA - Income tax rates, NTA - Employment income deduction, Kyokai Kenpo - FY2026 premium rates, Kyokai Kenpo - child and childcare support fund rate, Children and Families Agency - support fund system, Japan Pension Service - pension premiums, MHLW - FY2026 employment insurance rates, Soumu - individual inhabitant tax.

Self-employed (kojin jigyonushi)

  • Business profit = revenue - expenses, taxed as business income on the individual return (no employment income deduction). Gyomu itaku (independent contractor) engagements are taxed the same way - use this mode.
  • Blue return special deduction (aoiro shinkoku tokubetsu kojo): 650,000 toggle, default on. It assumes double-entry books plus e-filing; the 550,000 and 100,000 variants are not modelled.
  • National pension (kokumin nenkin): fixed 17,920 JPY/month for FY2026 (215,040/year). January-March 2026 are legally at the FY2025 premium of 17,510 - the model applies the FY2026 premium to all 12 months.
  • National health insurance (kokumin kenko hoken) - approximate by design: NHI is municipal and household-based. The model uses a Tokyo-ward-level approximation for one insured adult: 10% of (income - 430,000) for medical plus elderly support, capped at the FY2026 statutory levy limit of 930,000 (medical 670,000, raised from 660,000, plus support 260,000), plus 2.5% capped at 170,000 when the 40-64 nursing toggle is on. Per-capita amounts, low-income reductions and the new NHI child and childcare support fund component (from April 2026, statutory cap 30,000; ward income rates vary) are omitted. Your municipality's bill will differ.
  • Income tax and resident tax: same 2026 rules as the employee mode (basic deduction table, 5-45% + 2.1% surtax, 10% + 5,000 resident tax with the previous-year timing simplification).
  • Personal business tax (kojin jigyozei): 5% of profit above the 2,900,000 proprietor deduction (standard class covering most designated businesses). The blue return deduction does not reduce this base, and the tax paid is deductible as an expense the following year (not modelled).
  • Out of scope: consumption tax (10%, registration mandatory above 10M taxable turnover two years prior), loss carry-forward, dependents, iDeCo, fuka nenkin, kokumin nenkin kikin, NHI low-income reductions.

Japan Pension Service - national pension premium, NTA - Blue return special deduction, Tokyo Metropolitan Government - national health insurance, Tokyo Bureau of Taxation - personal business tax.