Series taxable income tax rate (%)
1, the part not exceeding 3.3 million yen10;
2, more than 3.3 million yen to 9 million yen 20;
3, more than 9 million yen is 6.5438+0.8 million yen 30;
4. The part exceeding 6,543,800+0,800 yen.
The minimum wage deduction for wage earners is 650,000 yen. Minimum deduction rate of wage income (%):
The part exceeding 1.625 million yen is1.650 million yen to1.840 million yen;
2. The part exceeding 6.5438+0.8 million yen to 3.6 million yen is 720,000 yen 30;
3. The part exceeding 3.6 million yen to 6.6 million yen is 6.5438+0.26 million yen 20;
4. The part exceeding 6.6 million yen to 6.5438+million yen is 6.5438+0.86 million yen;
5. The part exceeding 6.5438+million yen is 2.2 million yen.
The threshold of personal income tax has changed due to factors such as basic living deduction. At present, the personal income tax threshold for standard working families with two children is 3.842 million yen.
Non-residents pay taxes in Japan: Taxpayers who have stayed in Japan for less than 65,438+0 years for work reasons are usually regarded as disrespectful taxpayers, and non-resident taxpayer must pay payroll tax at the rate of 20% regardless of the source of wages.
If non-resident taxpayer is a Japanese resident, he will not pay the payroll tax in Japan. If the country has a tax treaty with Japan, and its residents stay in Japan for less than 183 days, and their employers are non-residents or foreign companies, and their wages are not paid by the Japanese branch, the above 20% tax can be exempted.
Non-residents who do not meet the above conditions are required to pay 20% payroll tax. When the business income obtained by non-residents from Japan belongs to the labor income obtained from Japanese permanent offices, or the real estate sales income or rent obtained from Japan, the same progressive tax rate as that of residents shall be applied.
Non-residents have a permanent establishment in Japan, and their personal business income is related to the permanent establishment, so they should pay personal resident tax and personal business tax.
According to Japanese tax law, dividends and interest paid to residents or non-residents or Japanese domestic companies or companies from Japan are subject to withholding tax. In the national tax, the dividend tax rate is 20%, the national tax interest rate of bank deposits and securities is 15%, and the resident tax rate is 5%.
Non-residents are not required to pay 5% withholding tax. Interest and settlement income of bonds or European bonds paid to non-residents and legal persons are exempt from withholding tax.
Extended data
Items that are not subject to personal income tax in Japan
First, the basic deduction
Regardless of the annual income, the income of 380 thousand yen belongs to everyone's deduction share.
Two. Deduct social insurance premium
All social security fees paid by individuals, including all family members, within one year belong to the scope of exemption from personal income tax.
Third, spouse deduction.
If the annual income of the spouse (wife or husband) is below 6.5438+0.5 million yen (about 93,000 yuan), 380,000 yen can be deducted. For example, if a housewife doesn't work and has no income, or just does odd jobs, and her monthly income is less than 6.5438+0.2 million yen (7,500 RMB), then her husband's annual income can be deducted by 380,000 yen and exempted from income tax.
Fourth, special deduction for spouses.
If the spouse has a job, but her (his) annual income is only 6.5438+0.5 million to 20.65438+0.00 million yen (that is, the annual income is below 6.5438+0.2 million yuan), the income ranging from 30,000 to 360,000 yen can also be deducted.
Verb (abbreviation for verb) Deduction of subordinate object
In Japanese tax law, the object of support not only refers to the wife, children and parents, but also includes immediate and collateral relatives, which means that brothers and sisters can be included in the scope of support.
Of course, it also depends on the income of the dependents. There are four types of deductions for this item:/kloc-380,000 yen for those over 6 years old. /kloc-children between 0/9 and 22 years old, that is, children who are studying in universities, can deduct 630,000 yen. Relatives (including parents and in-laws) who live with them over 70 years old will be deducted 580,000 yen.
Six, students who study hard will be deducted.
This project is aimed at part-time students. In other words, if the child starts from high school and goes to work after studying, as long as the annual income is below 6.5438+0.3 million yen (about 80,000 yuan), the father can deduct 270,000 yen from the annual income.
Children's work-study programs increase family income and should not be included in the scope of tax exemption. However, the Japanese government is obviously trying to encourage young people to work and study, cultivate their hardworking character and reduce the financial burden on their parents. As long as children work part-time at home, they will deduct some tax from their parents' income.
Seven. Deduction of life insurance premium
If you join life insurance, or nursing medical insurance, personal pension insurance, etc. At most, the tax amount can be reduced by 6.5438+0.2 million yen.
Refer to Baidu Encyclopedia-Excess Progressive Tax Rate
Refer to Baidu Encyclopedia-Japanese Taxation