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Japan Income Walls Checker 2026
All 2026 income walls in Japan: resident tax, the ¥1.3m/¥1.5m dependant rule, ¥1.36m, ¥1.78m, ¥6.65m and the end of the ¥1.06m rule.
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Next wall
¥1.36m
Parent's dependant deduction becomes the special deduction · ¥0.06m to go
- ¥1.19m：Resident tax startsAbove about ¥1.19m of pay a year, resident tax starts (most cities; for 2027 tax on 2026 pay).
- ¥1.36m：Parent's dependant deduction becomes the special deductionAged 19–22, the parent's special deduction stays at the full ¥630k to ¥1.59m and tapers away by ¥1.97m.
- ¥1.5m：You leave the family health insuranceAged 19–22 you can stay on a parent's health insurance below ¥1.5m a year (from October 2025).
- ¥1.78m：Income tax starts (¥1.78m)From 2026, with the ¥740k employment deduction and ¥1.04m basic deduction, there's no income tax on pay up to ¥1.78m.
- ¥1.97m：Parent's special deduction ends (¥1.97m)Above ¥1.97m the parent's special deduction for a child aged 19–22 ends.
- ¥6.66m：Basic deduction falls from ¥1.04m to ¥670kFor 2026–27, above income ¥4.89m (pay about ¥6.656m) the basic deduction drops by ¥370k.
The ¥88,000-a-month rule ("¥1.06m wall") ended on 1 October 2026; from now on 20 hours a week (plus employer conditions) decides whether you join your employer's insurance.
Rules checked October 2026. Salary only; resident tax lines differ by city. Not tax or labour advice. 🔒 Everything stays on your device.
✅ Rules last checked:
📚 Official sources: 国税庁：令和8年度税制改正 · 厚生労働省：社会保険の適用拡大
We build every tool from the official rules and re-check them when they change. Always confirm with the official source before you rely on a result.
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Questions people ask
QWhat is the ¥1.78m wall?
AWith the ¥740k employment and ¥1.04m basic deductions, pay up to ¥1.78m has no income tax.
QHas the ¥1.06m wall gone?
AYes. The ¥88,000-a-month rule ended on 1 October 2026; 20 hours a week now decides it.
QWhat is the ¥6.65m wall?
AAbove income ¥4.89m (pay about ¥6.656m) the basic deduction drops from ¥1.04m to ¥670k.