Rates as of October 2026
Label
Base salary (per year)
Bonus (per year)
RSUs or equity vesting (per year, at today’s value)
Housing allowance (per month)
Commuting allowance (per month)
Employer DC pension match (per month)

Each column uses the same prefecture and age. Housing allowance is taxed and insured as salary; commuting allowance is tax-free up to ¥150,000 a month and carried through unchanged; the employer’s DC match is neither taxed nor insured when paid. RSUs are taxed as salary when they vest, at the marginal rate above the cash income, with no social insurance; their value is whatever you enter. No dependants or other deductions. Rates from Kyokai Kenpo, the Japan Pension Service, MHLW, the National Tax Agency and MIC.

About this calculator and its assumptions →