Tax & Payroll Calculators

Your take-home pay is calculated in a set order. The four social insurance contributions (national pension, health insurance, long-term care, employment insurance) are deducted from gross pay first, then income tax — approximated from annual pay using the labor income deduction and personal deduction — and local income tax (10% of that) are subtracted; what's left is what lands in your account. The net salary calculator automates this with 2026 rates, and the four-insurance calculator breaks down each contribution separately.

Tax tools are organized by situation. If you're nearing retirement, use the severance pay calculator (based on average wage); at year-end, use the year-end tax settlement calculator; and individual taxes like vehicle tax, VAT and gift tax each have their own dedicated calculator. The rates reference page lists the 2026 four-insurance rates and income tax brackets so you can check the basis for any calculation.

All results are reference estimates that can differ from your actual figures depending on personal factors such as number of dependents and tax credits. When you need exact numbers — for salary negotiations or a job change — treat these results as a starting point, and confirm the final figures with your payroll department or a tax professional.

The first fork in any tax calculation is the type of income. Employment income is withheld monthly against the simplified tax table and settled at year-end, while business and freelance income is reconciled the following May in the global income return — the same earnings can carry a different burden depending on which route applies.

Take-home pay usually differs from expectations because of the four social insurances. National pension and health insurance apply a rate within a floor and ceiling, health insurance carries a separate long-term care premium, and with employment insurance added there are bands where contributions exceed income tax.

Timing changes the bill when assets pass on. A transfer during life is a gift; one on death is an inheritance. Gift deductions reset on a ten-year cycle while inheritance offers a far larger spousal deduction, so the same estate can produce very different amounts.

VAT is collected by a business on behalf of the consumer: output tax less input tax. General and simplified taxpayers differ in how the amount is computed and how often they file, and simplified taxpayers face limits on input tax credits.

Severance pay is based on average wage — total pay over the final three months divided by the days in that period — so bonuses or unused-leave allowances falling in that window change the figure. Severance income tax is computed separately from other income after service-year and converted-salary deductions.

Rates and deduction limits change each year. The calculations here follow the current basis but remain estimates; actual filing and payment should follow Hometax results and professional confirmation.

Year-end settlement refunds depend on deductions gathered in advance. Card spending is deductible above a share of total salary, with higher rates for debit cards and cash receipts, while medical, education and donation amounts enter as tax credits deducted directly from the computed tax.

Dependant deductions test both income and age. A relative whose annual income exceeds the threshold does not qualify even in the same household, and siblings claiming the same parent are later assessed with penalties.

Vehicle tax applies a rate to engine displacement and falls as the car ages. Paying the year in advance earns a discount that varies with when the election is made.

Paying late incurs a late-payment penalty, and failing to file at all adds a separate non-filing penalty. Filing voluntarily after the deadline still reduces penalties, so delay because a deadline was missed is the worst option.