Japan's Income Walls in 2026: ¥1.78m, ¥6.65m and the End of ¥1.06m
How Japan's 2026 tax changes moved the income walls, with a take-home table by pay.
By the MoneyBackKit Japan team · Updated October 21, 2026 · 5 min read
2026 changed Japan's "income walls" a lot. The income tax basic deduction rose to up to ¥1.04m, and the social insurance "¥1.06m wall" ended on 1 October. Here is what happens at each wall, with numbers.
The main walls in 2026
- ¥1.19m: resident tax starts (most cities, 2027 tax)
- ¥1.3m: you leave the family health insurance (¥1.5m at 19–22)
- ¥1.36m: your parent or spouse loses the dependant deduction
- ¥1.78m: income tax starts (¥740k + ¥1.04m deductions)
- ¥1.97m: the parent's special deduction for a child aged 19–22 ends
- ¥6.65m: the basic deduction falls from ¥1.04m to ¥670k
Tax and take-home by pay (own social insurance)
| Pay | Income tax | Resident tax | Social ins. | Take-home |
|---|---|---|---|---|
| ¥1m | ¥0 | ¥0 | ¥154,846 | ¥845,154 |
| ¥1.19m | ¥0 | ¥0 | ¥172,824 | ¥1,017,176 |
| ¥1.3m | ¥0 | ¥5,000 | ¥193,808 | ¥1,101,192 |
| ¥1.5m | ¥0 | ¥13,200 | ¥222,053 | ¥1,264,747 |
| ¥1.78m | ¥0 | ¥37,000 | ¥264,320 | ¥1,478,680 |
| ¥2m | ¥0 | ¥55,500 | ¥299,476 | ¥1,645,024 |
Up to ¥1.78m there's no income tax. What really lowers take-home is social insurance (about 15% of pay), which in return builds your pension and gives sick pay.
Japan Income Walls Checker 2026Check which wall comes next for you.