Japan
JPYJapan combines a seven-band national income tax with a flat 10% local inhabitant tax and roughly 15% social insurance (health, pension, employment). The system is automatically deducted via the year-end adjustment (nenmatsu chōsei), so most employees never file a return.
- Top marginal
- 45%
- Personal allowance
- ¥480,000
- Employee social
- 15.0%