Japan Tax Wedge on Wages (OECD)

Name: Japan Tax Wedge on Wages (OECD)
Creator: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP)
License: https://creativecommons.org/licenses/by/4.0/

Annual OECD Taxing Wages indicators for Japan: average and marginal tax wedge on labour costs, net personal average tax rate, average income tax rate, employee and employer social security contribution rates, gross earnings and net income after taxes and cash benefits, for eight standard household types (single workers at 67%, 100% and 167% of the average wage, single parent, one- and two-earner married couples with and without children).

Source: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP)Last updated: Sep 22, 2026, 13:34Curated by Bui Thanh PhucAbout this data ↓

Indicator	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006	2005	2004	2003	2002	2001	2000
Average tax wedge8
Single, no child, 67% of average wage	31.32	30.81	31.52	31.18	31.15	31.15	31.19	31.16	31.05	30.97	30.85	30.57	30.25	29.91	29.51	28.9	27.77	27.97	27.81	27.45	26.49	26.11	26.14	29.04	28.68	28.66
Single, no child, 100% of average wage	33.12	32.73	33.04	32.66	32.58	32.58	32.7	32.66	32.52	32.44	32.29	31.96	31.58	31.27	30.85	30.23	29.18	29.47	29.31	28.79	27.73	27.34	27.36	30.2	29.88	29.84
Single, no child, 167% of average wage	35.97	35.77	35.95	35.64	35.61	35.15	35.14	35.12	35.04	35	34.94	34.74	34.52	34.15	33.83	33.32	32.34	32.52	32.39	31.57	30.32	30.02	30.04	31.92	32.03	31.58
Single parent, two children, 67% of average wage	19.13	17.57	18.3	17.24	16.7	16.68	16.88	17.31	17.04	17.2	17.04	16.24	15.06	15.02	10.95	9.49	12.54	13.66	13.51	13.41	14.22	13.51	15	17.16	16.03	15.86
One-earner married couple, two children, 100% of average wage	28.39	25.97	27.92	27.43	27.27	27.26	27.52	27.46	27.25	27.17	26.96	26.5	25.96	25.72	23.1	22.05	23.61	23.98	23.82	23.65	23.9	23.47	23.76	26.76	26.44	26.38
Two-earner married couple, two children, 100% and 67% of average wage	30.22	28.96	30.07	29.65	29.56	29.56	29.71	29.66	29.5	29.42	29.26	28.89	28.45	28.16	26.43	25.4	25.88	26.16	26	25.69	25.39	24.96	25.64	28.57	28.22	28.19
Two-earner married couple, two children, 100% and 100% of average wage	31.3	30.23	31.07	30.65	30.54	30.53	30.71	30.66	30.49	30.41	30.24	29.86	29.41	29.13	27.6	26.64	26.9	27.21	27.05	26.65	26.19	25.77	26.33	29.22	28.9	28.85
Two-earner married couple, no child, 100% and 67% of average wage	32.4	31.96	32.43	32.07	32.01	32.01	32.09	32.05	31.93	31.85	31.72	31.4	31.04	30.73	30.31	29.69	28.62	28.86	28.71	28.25	27.21	26.8	26.82	29.69	29.36	29.32
Marginal tax wedge of the principal earner8
Single, no child, 67% of average wage	34.78	34.84	33.41	33.11	33.11	33.11	33.1	33.07	32.99	32.92	32.82	32.58	32.35	31.98	31.61	31.03	29.9	30.02	29.86	29.28	28.15	27.79	27.82	30.68	30.29	30.29
Single, no child, 100% of average wage	37.66	37.72	37.6	37.32	37.32	37.32	37.31	37.29	37.21	37.14	37.05	36.83	36.61	36.18	35.84	35.29	34.23	34.34	34.19	33.15	31.8	31.47	31.5	34.21	33.84	33.84
Single, no child, 167% of average wage	38.3	38.36	38.24	37.96	35.1	35.1	35.08	35.05	35.02	35.13	35.25	35.25	35.25	34.84	34.72	34.39	33.62	33.97	33.97	32.64	31.02	30.92	30.95	31.17	30.79	30.79
Single parent, two children, 67% of average wage	58.73	54.54	52.7	52.49	52.49	52.46	52.33	50.21	48.71	47.41	46.28	45.84	45.72	45.41	45.12	44.63	43.6	43.7	43.55	42.97	41.92	41.61	41.75	36.39	30.29	30.29
One-earner married couple, two children, 100% of average wage	37.66	37.72	37.6	37.32	37.32	37.32	37.31	37.29	37.21	37.14	37.05	36.83	33.67	36.18	32.93	32.35	31.22	31.35	31.19	30.47	29.24	28.88	28.91	31.75	31.37	31.37
Two-earner married couple, two children, 100% and 67% of average wage	37.66	37.72	37.6	37.32	37.32	37.32	37.31	37.29	37.21	37.14	37.05	36.83	36.61	36.18	35.84	32.35	31.22	31.35	31.19	30.47	29.24	28.88	28.91	31.75	31.37	31.37
Two-earner married couple, two children, 100% and 100% of average wage	37.66	37.72	37.6	37.32	37.32	37.32	37.31	37.29	37.21	37.14	37.05	36.83	36.61	36.18	35.84	32.35	31.22	31.35	31.19	30.47	29.24	28.88	28.91	31.75	31.37	31.37
Two-earner married couple, no child, 100% and 67% of average wage	37.66	37.72	37.6	37.32	37.32	37.32	37.31	37.29	37.21	37.14	37.05	36.83	36.61	36.18	35.84	35.29	34.23	34.34	34.19	33.15	31.8	31.47	31.5	34.21	33.84	33.84
Net personal average tax rate8
Single, no child, 67% of average wage	20.56	19.94	20.83	20.61	20.58	20.57	20.64	20.63	20.57	20.54	20.45	20.25	20	19.78	19.51	19.12	18.45	18.55	18.45	17.93	17.09	16.85	16.84	18.66	18.42	18.4
Single, no child, 100% of average wage	22.65	22.16	22.58	22.32	22.23	22.23	22.37	22.36	22.26	22.23	22.11	21.84	21.52	21.34	21.03	20.63	20.04	20.24	20.15	19.44	18.5	18.23	18.22	19.98	19.8	19.74
Single, no child, 167% of average wage	27	26.61	26.62	26.32	26.2	25.93	26.07	26.05	25.97	25.95	25.85	25.62	25.34	25.12	24.85	24.49	24.01	24.23	24.16	23.12	21.93	21.7	21.68	22.83	22.95	22.62
Single parent, two children, 67% of average wage	6.47	4.62	5.55	4.53	3.9	3.88	4.13	4.67	4.44	4.68	4.56	3.79	2.58	2.73	-1.69	-2.96	1.25	2.37	2.3	2.05	3.26	2.67	4.31	5.04	3.95	3.76
One-earner married couple, two children, 100% of average wage	17.18	14.33	16.67	16.28	16.1	16.09	16.4	16.37	16.2	16.16	15.97	15.57	15.08	14.99	12.18	11.33	13.75	14.04	13.95	13.63	14.17	13.88	14.17	16.04	15.86	15.79
Two-earner married couple, two children, 100% and 67% of average wage	19.29	17.8	19.15	18.85	18.74	18.73	18.93	18.91	18.79	18.75	18.61	18.31	17.94	17.78	15.98	15.14	16.31	16.5	16.41	15.94	15.85	15.56	16.28	18.11	17.89	17.86
Two-earner married couple, two children, 100% and 100% of average wage	20.54	19.26	20.31	19.99	19.87	19.86	20.08	20.05	19.93	19.89	19.75	19.43	19.04	18.89	17.32	16.55	17.46	17.69	17.6	17.03	16.76	16.47	17.06	18.87	18.67	18.62
Two-earner married couple, no child, 100% and 67% of average wage	21.81	21.27	21.88	21.63	21.57	21.56	21.68	21.67	21.58	21.55	21.44	21.2	20.91	20.72	20.42	20.02	19.41	19.56	19.47	18.83	17.91	17.63	17.62	19.4	19.2	19.16
Average income tax rate8
Single, no child, 67% of average wage	5.86	5.19	6.18	6.16	6.13	6.12	6.19	6.18	6.16	6.16	6.15	6.13	6.06	6.08	6.09	6.13	6.28	6.35	6.37	5.71	5.25	5.26	5.25	5.03	5.09	5.07
Single, no child, 100% of average wage	7.95	7.41	7.93	7.87	7.78	7.78	7.92	7.91	7.85	7.85	7.81	7.72	7.58	7.64	7.61	7.64	7.87	8.04	8.07	7.22	6.66	6.64	6.63	6.36	6.47	6.42
Single, no child, 167% of average wage	13.96	13.29	13.02	12.75	12.5	12.61	12.96	12.92	12.78	12.77	12.65	12.4	12.06	12.16	12.04	12.03	12.42	12.83	12.87	11.67	10.82	10.75	10.71	10.49	10.64	10.6
Single parent, two children, 67% of average wage	5.86	3.41	6.18	6.16	6.13	6.12	6.19	6.18	6.16	6.16	6.15	6.13	6.06	6.08	4.12	2.72	2.91	3.09	3.11	2.77	2.59	2.57	2.55	2.37	2.47	2.41
One-earner married couple, two children, 100% of average wage	6.69	3.92	6.57	6.48	6.37	6.36	6.55	6.53	6.46	6.46	6.4	6.28	6.1	6.19	4.86	3.87	4.06	4.25	4.27	3.82	3.53	3.51	2.58	2.42	2.53	2.47
Two-earner married couple, two children, 100% and 67% of average wage	7.11	5.64	7.23	7.18	7.12	7.11	7.23	7.22	7.17	7.18	7.14	7.08	6.97	7.01	6.21	5.46	5.63	5.75	5.77	5.16	4.73	4.7	4.69	4.49	4.57	4.53
Two-earner married couple, two children, 100% and 100% of average wage	7.95	6.68	7.93	7.87	7.78	7.78	7.92	7.91	7.85	7.85	7.81	7.72	7.58	7.64	6.95	6.33	6.53	6.69	6.72	6.01	5.52	5.49	5.47	5.24	5.34	5.29
Two-earner married couple, no child, 100% and 67% of average wage	7.11	6.52	7.23	7.18	7.12	7.11	7.23	7.22	7.17	7.18	7.14	7.08	6.97	7.01	7	7.03	7.23	7.36	7.39	6.61	6.07	6.04	6.03	5.78	5.87	5.83
Average rate of employee social security contributions8
Single, no child, 67% of average wage	14.7	14.75	14.65	14.45	14.45	14.45	14.45	14.45	14.41	14.37	14.3	14.12	13.94	13.7	13.42	12.99	12.18	12.2	12.08	12.22	11.84	11.59	11.59	13.63	13.33	13.33
Single, no child, 100% of average wage	14.7	14.75	14.65	14.45	14.45	14.45	14.45	14.45	14.41	14.37	14.3	14.12	13.94	13.7	13.42	12.99	12.18	12.2	12.08	12.22	11.84	11.59	11.59	13.63	13.33	13.33
Single, no child, 167% of average wage	13.04	13.31	13.6	13.57	13.7	13.32	13.11	13.13	13.19	13.18	13.21	13.22	13.28	12.96	12.8	12.46	11.58	11.4	11.29	11.45	11.11	10.95	10.97	12.34	12.31	12.02
Single parent, two children, 67% of average wage	14.7	14.75	14.65	14.45	14.45	14.45	14.45	14.45	14.41	14.37	14.3	14.12	13.94	13.7	13.42	12.99	12.18	12.2	12.08	12.22	11.84	11.59	11.59	13.63	13.33	13.33
One-earner married couple, two children, 100% of average wage	14.7	14.75	14.65	14.45	14.45	14.45	14.45	14.45	14.41	14.37	14.3	14.12	13.94	13.7	13.42	12.99	12.18	12.2	12.08	12.22	11.84	11.59	11.59	13.63	13.33	13.33
Two-earner married couple, two children, 100% and 67% of average wage	14.7	14.75	14.65	14.45	14.45	14.45	14.45	14.45	14.41	14.37	14.3	14.12	13.94	13.7	13.42	12.99	12.18	12.2	12.08	12.22	11.84	11.59	11.59	13.63	13.33	13.33
Two-earner married couple, two children, 100% and 100% of average wage	14.7	14.75	14.65	14.45	14.45	14.45	14.45	14.45	14.41	14.37	14.3	14.12	13.94	13.7	13.42	12.99	12.18	12.2	12.08	12.22	11.84	11.59	11.59	13.63	13.33	13.33
Two-earner married couple, no child, 100% and 67% of average wage	14.7	14.75	14.65	14.45	14.45	14.45	14.45	14.45	14.41	14.37	14.3	14.12	13.94	13.7	13.42	12.99	12.18	12.2	12.08	12.22	11.84	11.59	11.59	13.63	13.33	13.33
Average rate of employer social security contributions8
Single, no child, 67% of average wage	15.66	15.71	15.61	15.36	15.36	15.36	15.34	15.29	15.19	15.12	15.05	14.87	14.69	14.45	14.2	13.76	12.91	13.08	12.96	13.12	12.78	12.53	12.58	14.64	14.39	14.39
Single, no child, 100% of average wage	15.66	15.71	15.61	15.36	15.36	15.36	15.34	15.29	15.19	15.12	15.05	14.87	14.69	14.45	14.2	13.76	12.91	13.08	12.96	13.12	12.78	12.53	12.58	14.64	14.39	14.39
Single, no child, 167% of average wage	14	14.27	14.56	14.48	14.61	14.23	14	13.97	13.97	13.93	13.96	13.97	14.03	13.71	13.58	13.23	12.31	12.28	12.17	12.35	12.05	11.89	11.96	13.35	13.37	13.08
Single parent, two children, 67% of average wage	15.66	15.71	15.61	15.36	15.36	15.36	15.34	15.29	15.19	15.12	15.05	14.87	14.69	14.45	14.2	13.76	12.91	13.08	12.96	13.12	12.78	12.53	12.58	14.64	14.39	14.39
One-earner married couple, two children, 100% of average wage	15.66	15.71	15.61	15.36	15.36	15.36	15.34	15.29	15.19	15.12	15.05	14.87	14.69	14.45	14.2	13.76	12.91	13.08	12.96	13.12	12.78	12.53	12.58	14.64	14.39	14.39
Two-earner married couple, two children, 100% and 67% of average wage	15.66	15.71	15.61	15.36	15.36	15.36	15.34	15.29	15.19	15.12	15.05	14.87	14.69	14.45	14.2	13.76	12.91	13.08	12.96	13.12	12.78	12.53	12.58	14.64	14.39	14.39
Two-earner married couple, two children, 100% and 100% of average wage	15.66	15.71	15.61	15.36	15.36	15.36	15.34	15.29	15.19	15.12	15.05	14.87	14.69	14.45	14.2	13.76	12.91	13.08	12.96	13.12	12.78	12.53	12.58	14.64	14.39	14.39
Two-earner married couple, no child, 100% and 67% of average wage	15.66	15.71	15.61	15.36	15.36	15.36	15.34	15.29	15.19	15.12	15.05	14.87	14.69	14.45	14.2	13.76	12.91	13.08	12.96	13.12	12.78	12.53	12.58	14.64	14.39	14.39
Gross earnings before taxes8
Single, no child, 67% of average wage	3,821,035.79	3,711,805.14	3,533,400.53	3,461,014.57	3,408,616.62	3,405,423.68	3,498,578.93	3,488,644.02	3,447,355.8	3,442,923.89	3,406,216.96	3,331,544.63	3,239,848.76	3,278,538.21	3,230,327.95	3,197,960.88	3,234,760.94	3,339,245.01	3,342,227.9	3,336,034.12	3,335,832.86	3,297,738.94	3,285,669.78	3,333,491.43	3,380,619.75	3,341,367.62
Single, no child, 100% of average wage	5,703,038.49	5,540,007.67	5,273,732.13	5,165,693.39	5,087,487.49	5,082,721.92	5,221,759.59	5,206,931.37	5,145,307.17	5,138,692.37	5,083,905.91	4,972,454.68	4,835,595.17	4,893,340.61	4,821,385	4,773,075.94	4,828,001.4	4,983,947.78	4,988,399.85	4,979,155.4	4,978,855.01	4,921,998.42	4,903,984.75	4,975,360.35	5,045,701.11	4,987,115.86
Single, no child, 167% of average wage	9,524,074.28	9,251,812.8	8,807,132.66	8,626,707.96	8,496,104.1	8,488,145.6	8,720,338.52	8,695,575.38	8,592,662.97	8,581,616.26	8,490,122.87	8,303,999.31	8,075,443.93	8,171,878.82	8,051,712.95	7,971,036.82	8,062,762.33	8,323,192.79	8,330,627.75	8,315,189.52	8,314,687.86	8,219,737.35	8,189,654.53	8,308,851.78	8,426,320.86	8,328,483.48
Single parent, two children, 67% of average wage	3,821,035.79	3,711,805.14	3,533,400.53	3,461,014.57	3,408,616.62	3,405,423.68	3,498,578.93	3,488,644.02	3,447,355.8	3,442,923.89	3,406,216.96	3,331,544.63	3,239,848.76	3,278,538.21	3,230,327.95	3,197,960.88	3,234,760.94	3,339,245.01	3,342,227.9	3,336,034.12	3,335,832.86	3,297,738.94	3,285,669.78	3,333,491.43	3,380,619.75	3,341,367.62
One-earner married couple, two children, 100% of average wage	5,703,038.49	5,540,007.67	5,273,732.13	5,165,693.39	5,087,487.49	5,082,721.92	5,221,759.59	5,206,931.37	5,145,307.17	5,138,692.37	5,083,905.91	4,972,454.68	4,835,595.17	4,893,340.61	4,821,385	4,773,075.94	4,828,001.4	4,983,947.78	4,988,399.85	4,979,155.4	4,978,855.01	4,921,998.42	4,903,984.75	4,975,360.35	5,045,701.11	4,987,115.86
Two-earner married couple, two children, 100% and 67% of average wage	9,524,074.28	9,251,812.8	8,807,132.66	8,626,707.96	8,496,104.1	8,488,145.6	8,720,338.52	8,695,575.38	8,592,662.97	8,581,616.26	8,490,122.87	8,303,999.31	8,075,443.93	8,171,878.82	8,051,712.95	7,971,036.82	8,062,762.33	8,323,192.79	8,330,627.75	8,315,189.52	8,314,687.86	8,219,737.35	8,189,654.53	8,308,851.78	8,426,320.86	8,328,483.48
Two-earner married couple, two children, 100% and 100% of average wage	11,406,076.98	11,080,015.33	10,547,464.26	10,331,386.78	10,174,974.98	10,165,443.83	10,443,519.18	10,413,862.74	10,290,614.34	10,277,384.75	10,167,811.82	9,944,909.36	9,671,190.34	9,786,681.22	9,642,770	9,546,151.88	9,656,002.79	9,967,895.56	9,976,799.7	9,958,310.81	9,957,710.02	9,843,996.83	9,807,969.49	9,950,720.69	10,091,402.23	9,974,231.71
Two-earner married couple, no child, 100% and 67% of average wage	9,524,074.28	9,251,812.8	8,807,132.66	8,626,707.96	8,496,104.1	8,488,145.6	8,720,338.52	8,695,575.38	8,592,662.97	8,581,616.26	8,490,122.87	8,303,999.31	8,075,443.93	8,171,878.82	8,051,712.95	7,971,036.82	8,062,762.33	8,323,192.79	8,330,627.75	8,315,189.52	8,314,687.86	8,219,737.35	8,189,654.53	8,308,851.78	8,426,320.86	8,328,483.48
Net income after taxes and cash benefits8
Single, no child, 67% of average wage	3,035,443.53	2,971,813.88	2,797,557.35	2,747,697.97	2,707,271.52	2,704,839.96	2,776,562.55	2,768,896.85	2,738,190.35	2,735,879.94	2,709,750.05	2,657,041.99	2,591,900.88	2,629,936.25	2,600,214.92	2,586,612.91	2,637,853.71	2,719,901.35	2,725,614.01	2,737,914.2	2,765,621.95	2,742,045.35	2,732,238.59	2,711,569.39	2,757,921.3	2,726,624.68
Single, no child, 100% of average wage	4,411,491.83	4,312,156.53	4,082,730.37	4,012,950.7	3,956,545.55	3,953,068.6	4,053,434.14	4,042,712.98	3,999,772.05	3,996,545.38	3,960,009.62	3,886,313.33	3,794,828.48	3,848,998.11	3,807,416.65	3,788,423.01	3,860,273.84	3,975,162.57	3,983,176.91	4,011,225.42	4,057,883.48	4,024,510.84	4,010,618.28	3,981,122.25	4,046,814.94	4,002,481.35
Single, no child, 167% of average wage	6,952,388.16	6,790,211.28	6,462,640.36	6,356,192.44	6,269,910.59	6,287,413.88	6,447,241.52	6,430,171.24	6,361,265.52	6,354,823.38	6,295,054.91	6,176,173.88	6,029,101.83	6,118,988.2	6,051,118	6,018,541.42	6,127,125.49	6,306,601.86	6,317,930.2	6,392,963.88	6,491,323.39	6,436,323.5	6,414,348.6	6,411,526.62	6,492,801.28	6,444,334.63
Single parent, two children, 67% of average wage	3,573,863.9	3,540,453.51	3,337,372.46	3,304,300	3,275,585.01	3,273,395.67	3,353,950.62	3,325,839.4	3,294,255.26	3,281,706.85	3,250,779.93	3,205,378.95	3,156,180.66	3,188,929.32	3,284,980.55	3,292,704.12	3,194,252.1	3,260,136.46	3,265,387.68	3,267,766.26	3,227,140.99	3,209,669.72	3,144,050.63	3,165,548.17	3,246,971.3	3,215,674.68
One-earner married couple, two children, 100% of average wage	4,723,291.83	4,745,856.53	4,394,530.37	4,324,750.7	4,268,345.55	4,264,868.6	4,365,232.14	4,354,510.98	4,311,570.05	4,308,343.38	4,271,807.62	4,198,111.33	4,106,282.86	4,159,998.11	4,233,925.38	4,232,348.5	4,164,003.43	4,284,123.39	4,292,582.97	4,300,625.27	4,273,406.72	4,238,914.26	4,208,922.96	4,177,199.06	4,245,519.34	4,199,525.63
Two-earner married couple, two children, 100% and 67% of average wage	7,686,935.36	7,605,170.41	7,120,287.73	7,000,648.66	6,903,817.06	6,897,908.56	7,069,996.68	7,051,609.84	6,977,962.4	6,972,425.32	6,909,759.67	6,783,355.33	6,626,729.36	6,718,934.37	6,765,131.57	6,764,461.41	6,747,357.15	6,949,524.73	6,963,696.98	6,989,592.59	6,996,603.67	6,940,534.61	6,856,311.54	6,803,918.45	6,918,590.64	6,841,300.31
Two-earner married couple, two children, 100% and 100% of average wage	9,062,983.67	8,945,513.07	8,405,460.75	8,265,901.39	8,153,091.09	8,146,137.2	8,346,868.27	8,325,425.96	8,239,544.09	8,233,090.76	8,160,019.24	8,012,626.66	7,829,656.95	7,937,996.23	7,972,333.29	7,966,271.52	7,969,777.27	8,204,785.96	8,221,259.88	8,262,903.81	8,288,865.2	8,223,000.1	8,134,691.24	8,073,471.31	8,207,484.28	8,117,156.98
Two-earner married couple, no child, 100% and 67% of average wage	7,446,935.36	7,283,970.41	6,880,287.73	6,760,648.66	6,663,817.06	6,657,908.56	6,829,996.68	6,811,609.84	6,737,962.4	6,732,425.32	6,669,759.67	6,543,355.33	6,386,729.36	6,478,934.37	6,407,631.57	6,375,035.92	6,498,127.55	6,695,063.92	6,708,790.92	6,749,139.62	6,825,505.43	6,770,556.2	6,746,856.87	6,696,691.64	6,808,736.24	6,733,106.03

Latest reading

Single, no child, 100% of average wage stood at 33.12 % of labour costs in 2025. That is +0.4 pp from 2024. The series on this page is annual and runs from 2000 to 2025. Source: OECD – Taxing Wages, comparative country indicators (DF_TW_COMP).

Latest: 33.12 % of labour costs; 2025
vs previous period: +0.4 pp; 2024