Japan Gift Tax Calculator (Calendar-Year Taxation)
Enter the gifts one person received in a calendar year. The tool subtracts the ¥1.1 million basic deduction, shows the matching row of the rate table, the gift tax, and the effective rate. Gifts from a parent or grandparent to someone aged 18 or older use the special rate; all others use the general rate. If you have both, the tool uses the National Tax Agency proration method. This is an estimate under the 2026 rules. For retirement pay, see the Retirement Allowance Tax Calculator; for consumption tax, use the Consumption Tax & Discount Calculator.
🔒 Runs in your browser · Your data is never sent to a server
These results are rough estimates based on the 2026 rules and are not legal or tax advice. Please confirm individual cases with the tax office or a tax accountant.
Basis: calendar-year gift taxation as of 2026 (National Tax Agency Tax Answer No. 4408). The basic deduction is ¥1.1 million per recipient per year.
Gifts received by one person in a year
Gifts from a direct ancestor (parent, grandparent) to a child or grandchild who is 18 or older on January 1 of the year. Add up gifts from several donors.
Gifts that do not qualify for the special rate, such as gifts from a spouse, sibling, or other relative, or to a recipient under 18. Add up gifts from several donors.
Rate tables (applied to the amount after the deduction)
| Taxable amount | Rate | Deduction |
|---|---|---|
| Up to ¥2,000,000 | 10% | ¥0 |
| Over ¥2,000,000 to ¥4,000,000 | 15% | ¥100,000 |
| Over ¥4,000,000 to ¥6,000,000 | 20% | ¥300,000 |
| Over ¥6,000,000 to ¥10,000,000 | 30% | ¥900,000 |
| Over ¥10,000,000 to ¥15,000,000 | 40% | ¥1,900,000 |
| Over ¥15,000,000 to ¥30,000,000 | 45% | ¥2,650,000 |
| Over ¥30,000,000 to ¥45,000,000 | 50% | ¥4,150,000 |
| Over ¥45,000,000 | 55% | ¥6,400,000 |
| Taxable amount | Rate | Deduction |
|---|---|---|
| Up to ¥2,000,000 | 10% | ¥0 |
| Over ¥2,000,000 to ¥3,000,000 | 15% | ¥100,000 |
| Over ¥3,000,000 to ¥4,000,000 | 20% | ¥250,000 |
| Over ¥4,000,000 to ¥6,000,000 | 30% | ¥650,000 |
| Over ¥6,000,000 to ¥10,000,000 | 40% | ¥1,250,000 |
| Over ¥10,000,000 to ¥15,000,000 | 45% | ¥1,750,000 |
| Over ¥15,000,000 to ¥30,000,000 | 50% | ¥2,500,000 |
| Over ¥30,000,000 | 55% | ¥4,000,000 |
Notes
- This is an estimate of calendar-year gift tax under the 2026 rules. The basic deduction is ¥1.1 million per recipient per year, subtracted from all gifts received between January 1 and December 31. Tax reform can change this.
- The taxable amount after the deduction is rounded down to ¥1,000, and tax is "amount x rate - deduction" from the quick-calculation table. The payment is rounded down to ¥100, so the tool shows both the calculated tax and the estimated payment.
- When you have both special-rate and general-rate gifts, the tool follows the National Tax Agency method: it applies each rate table to the whole taxable amount, then splits each result by the share of gifts (before the deduction) and adds the parts. Each part is rounded down to ¥1.
- The special rate applies when the donor is a direct ancestor (parent, grandparent) and the recipient is 18 or older on January 1 of the year of the gift. All other gifts use the general rate.
- Not covered: settlement-taxation (the ¥25 million special exemption), tax-exempt gifts for housing funds, education funds, and marriage and child-rearing funds, and the ¥20 million spousal exemption for a residence given after 20 years of marriage.
- For gifts made from January 2024, assets given within seven years before death (previously three) may be added back to the inheritance tax base. That is an inheritance-side calculation and is not included here.
- The filing period runs from February 1 to March 15 of the year after the gift. A return may be needed even within the basic deduction if you claim a special exemption. This is not tax advice.
Glossary
Calendar-year taxation
The default gift tax method. All gifts received in one calendar year are added up, the ¥1.1 million basic deduction is subtracted, and the rest is taxed.
Special rate (special gift property)
A lower-rate table for gifts from a direct ancestor to a child or grandchild who is 18 or older on January 1 of the gift year.
General rate (general gift property)
The rate table for gifts that do not qualify for the special rate. It can produce more tax than the special rate for the same amount.
Quick-calculation table
A table where you multiply the taxable amount by a rate and subtract a fixed deduction to get the tax, a shortcut for progressive tax brackets.
Settlement taxation
An alternative system with a ¥25 million special exemption on gifts, where the gifts are settled together with inheritance tax. It is separate from calendar-year taxation and not covered here.
FAQ
How much can I receive without paying gift tax?
Under calendar-year taxation, no gift tax is due if the total you receive in one year (January 1 to December 31) is ¥1.1 million or less. Gifts from several donors are added together. Some special exemptions still require a return even below that amount.
What is the gift tax on ¥5 million from a parent?
For a child aged 18 or older, the special rate applies. ¥5 million minus the ¥1.1 million deduction is ¥3.9 million; 15% of that minus the ¥100,000 table deduction is ¥485,000. With the general rate it would be ¥530,000.
How is tax calculated if I have both special and general gifts?
The tool applies both rate tables to the whole taxable amount after the basic deduction, then splits each result by the share of gifts before the deduction and adds the two parts. This is the National Tax Agency method.
Why do calculated tax and the payment differ?
The taxable amount is rounded down to ¥1,000 and the tax to be paid is rounded down to ¥100. After proration the calculated tax can have leftover yen, so the estimated payment can be up to ¥99 lower.
Does this cover settlement taxation or education-fund exemptions?
No. It covers only the calendar-year basic deduction and rate tables. Settlement taxation, tax-exempt gifts for housing, education and marriage funds, and the spousal exemption are not included, so confirm with the tax office or a tax accountant.
Share this page