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Employment income deduction (給与所得控除) by salary band, 2025

{"<=1.9m":"650,000円","1.9m-3.6m":"収入金額×30%+80,000円","3.6m-6.6m":"収入金額×20%+440,000円","6.6m-8.5m":"収入金額×10%+1,100,000円",">8.5m":"1,950,000円（上限）"} JPY (amount or formula on salary income)

2025, from 2025-01-01 · verified 2026-10-24 against the official source

令和7年分 1,900,000円まで 650,000円
key
jp/income-tax/employment-income-deduction-2025
value
{"<=1.9m":"650,000円","1.9m-3.6m":"収入金額×30%+80,000円","3.6m-6.6m":"収入金額×20%+440,000円","6.6m-8.5m":"収入金額×10%+1,100,000円",">8.5m":"1,950,000円（上限）"} JPY (amount or formula on salary income)
period
2025
effective
2025-01-01 to 2025-12-31
source
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm
verified
2026-10-24 — fresh (13 days ago; next check by 2026-11-28)
next expected change
none named (irregular: changed by statute or order on no fixed date)
source checked
2026-11-02 (the newest day the automated check fetched the source page)
scope
NTA タックスアンサー No.1199 and No.1410 (令和8年4月1日現在法令等). The 令和8年分 amounts were enacted by the 令和8年度税制改正 and take effect from 2026-12-01 (applied at the 2026 year-end adjustment and 確定申告 for the 2026 tax year). Residents; for non-residents the basic deduction is capped (58万円 for 2025, 62万円 from 2026). Bands are 合計所得金額 (basic deduction) or 給与等の収入金額 (employment income deduction).
hash
sha256:823f10cd061c7d1a86331848bdeb5430d08c498d98637f8b314786fced9182e7
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/jp/income-tax/employment-income-deduction-2025?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/jp/income-tax/employment-income-deduction-2025

{
  "protocol": "verified-facts/0.3",
  "key": "jp/income-tax/employment-income-deduction-2025",
  "label": "Employment income deduction (給与所得控除) by salary band, 2025",
  "value": {
    "<=1.9m": "650,000円",
    "1.9m-3.6m": "収入金額×30%+80,000円",
    "3.6m-6.6m": "収入金額×20%+440,000円",
    "6.6m-8.5m": "収入金額×10%+1,100,000円",
    ">8.5m": "1,950,000円（上限）"
  },
  "unit": "JPY (amount or formula on salary income)",
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "effectiveTo": "2025-12-31",
  "source": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm",
  "quote": "令和7年分 1,900,000円まで 650,000円",
  "verifiedDate": "2026-10-24",
  "nextScheduledRefresh": "2026-11-28",
  "changeCadence": "irregular",
  "nextExpectedChange": null,
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 13,
  "maxAgeDays": null,
  "scope": "NTA タックスアンサー No.1199 and No.1410 (令和8年4月1日現在法令等). The 令和8年分 amounts were enacted by the 令和8年度税制改正 and take effect from 2026-12-01 (applied at the 2026 year-end adjustment and 確定申告 for the 2026 tax year). Residents; for non-residents the basic deduction is capped (58万円 for 2025, 62万円 from 2026). Bands are 合計所得金額 (basic deduction) or 給与等の収入金額 (employment income deduction).",
  "hash": "sha256:823f10cd061c7d1a86331848bdeb5430d08c498d98637f8b314786fced9182e7",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..SZU8e2tYbFLAk-chYZr2dN8yrv8Ylh-PKxPdzpXxBTNH_q5sPmKIXVNt-xH9Rq_UrXl2ZoDXeCGg1rM7NGOZCA",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/jp/income-tax/employment-income-deduction-2025",
    "text": "databutler.dev, verified 2026-10-24 against https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1410.htm"
  }
}