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Family · 配偶者控除 · haigūsha kōjo

Your spouse in Japan: tax, insurance and work limits

If your husband or wife does not work or has a part-time job, you pay less tax, and your spouse joins your health insurance and pension for free. But tax and insurance have their own income limits, and the tax limits went up from 2026. This page covers the exemption for spouse for 2025 and 2026, health insurance and pension, work on the Dependent status, and three worked examples with a spouse’s salary of ¥1.2 million, ¥1.5 million and ¥2 million.

The deduction table

All family rules

Checked against the National Tax Agency, the Japan Pension Service and city office websites on October 7, 2026 · Income tax · Health insurance

Exemption for spouse in income tax¥380,000

Spouse’s 2026 salary for the full exemption¥1,360,000

Salary where the special exemption ends (2026)¥2,070,000

Expected income a year: limit for an insurance dependent¥1,300,000

In short

Your spouse, your taxes and your insurance

  • Exemption for spouse (配偶者控除, haigūsha kōjo): ¥380,000 in income tax and ¥330,000 in resident tax if your spouse’s salary for 2026 is up to ¥1,360,000 (for 2025: ¥1,230,000).
  • Special exemption for spouse (配偶者特別控除): above that line the deduction does not disappear at once — it shrinks step by step and ends at a salary of ¥2,070,000 (for 2025: ¥2,015,999).
  • Insurance: a spouse whose expected income is under ¥1,300,000 a year joins your company health insurance and the Category III pension (第3号被保険者, dai-sangō hihokensha) for free. This is a separate line, independent of the tax limits.
  • Only a legal marriage gives a tax deduction. Health insurance also recognizes a common-law partner.
  • Dependent status: your spouse may work up to 28 hours a week with part-time work permission (資格外活動許可). From October 2026, 20 hours a week or more at a larger employer means their own insurance at work at any pay.

Income tax

Exemption for spouse: 2025 and 2026

The deduction lowers the income your tax is calculated on. Conditions: a legal marriage, a shared household budget, your spouse is not a paid employee of your family business, and your own income (所得) is ¥10 million or less.

The law tests your spouse’s income after the deduction for employment income (所得), not the whole salary. The “salary” columns convert that into annual salary (収入) when the spouse has no other income. For 2026, salary minus ¥740,000 (for salaries up to ¥2.2 million); for 2025, minus ¥650,000 up to a salary of ¥1.9 million, then by formula.

Spouse’s income (所得) Spouse’s salary, 2025 Spouse’s salary, 2026 Your deduction
up to ¥580,000 (2025) · up to ¥620,000 (2026) up to ¥1,230,000 up to ¥1,360,000 ¥380,000 — exemption for spouse (spouse 70+: ¥480,000)
up to ¥950,000 up to ¥1,600,000 up to ¥1,690,000 ¥380,000 — special exemption
up to ¥1,000,000 up to ¥1,650,000 up to ¥1,740,000 ¥360,000
up to ¥1,050,000 up to ¥1,700,000 up to ¥1,790,000 ¥310,000
up to ¥1,100,000 up to ¥1,750,000 up to ¥1,840,000 ¥260,000
up to ¥1,150,000 up to ¥1,800,000 up to ¥1,890,000 ¥210,000
up to ¥1,200,000 up to ¥1,850,000 up to ¥1,940,000 ¥160,000
up to ¥1,250,000 up to ¥1,903,999 up to ¥1,990,000 ¥110,000
up to ¥1,300,000 up to ¥1,971,999 up to ¥2,040,000 ¥60,000
up to ¥1,330,000 up to ¥2,015,999 up to ¥2,070,000 ¥30,000
over ¥1,330,000 over ¥2,015,999 over ¥2,070,000 no deduction
  • The amounts are for a taxpayer with income (所得) up to ¥9 million. At ¥9–9.5 million the deductions are smaller (exemption ¥260,000, special exemption from ¥260,000), at ¥9.5–10 million smaller still (¥130,000); above ¥10 million (a salary of about ¥11,950,000 in 2026) there is no deduction for a spouse.
  • Your spouse’s age (70+ for the higher amount) and the marriage are judged on December 31.
  • The new 2026 amounts take effect on December 1, 2026, but they apply to all 2026 income. Your employer settles the difference at the year-end adjustment (年末調整, nenmatsu chōsei) in December 2026.
  • If you list a spouse with income (所得) up to ¥950,000 on the dependents form (扶養控除等申告書), they already count in the tax withheld every month. The final amount is calculated at the end of the year on a separate spouse form (配偶者控除等申告書) — see year-end adjustment.
  • Spouses cannot both claim the special exemption for each other.

Resident tax

Smaller amounts in resident tax

Resident tax (住民税, jūminzei) is calculated on last year’s income, and its deductions are its own. The table is for the FY2026 tax (notice in June 2026, 2025 income), for a taxpayer with income (所得) up to ¥9 million:

Deduction Spouse’s salary, 2025 Deduction in resident tax
Exemption for spouse up to ¥1,230,000 ¥330,000 (spouse 70+: ¥380,000)
Special exemption ¥1,230,000 to ¥1,650,000 ¥330,000
up to ¥1,700,000 ¥310,000
up to ¥1,750,000 · ¥1,800,000 · ¥1,850,000 ¥260,000 · ¥210,000 · ¥160,000
up to ¥1,903,999 · ¥1,971,999 · ¥2,015,999 ¥110,000 · ¥60,000 · ¥30,000
  • For the 2027 tax (2026 income) the line for the exemption for spouse is the same as in income tax — a salary of ¥1,360,000 — and the special exemption runs to income (所得) of ¥1,330,000. Cities have not yet published the 2027 step amounts as a table; we will add them when they do.
  • The city takes the deduction from your employer’s data or your tax return — you do not claim it separately.
  • In Tokyo’s 23 wards and other large cities, your spouse pays resident tax of their own if their salary is over ¥1,100,000 (2026 tax); in some smaller cities the per-capita part starts a little lower. For the 2027 tax the line is ¥1,190,000 (announced by Nagoya; Tokyo confirmed the ¥740,000 minimum deduction). More: resident tax.

Insurance and pension

Your spouse as a dependent in your company insurance

Free

Dependent (被扶養者) and Category III

  • Expected income for the next 12 months under ¥1,300,000 (about ¥108,333 a month) and, if you live together, under half of your income.
  • Your spouse lives in Japan and is registered here (住民票, jūminhyō). Exceptions: study abroad, a posting abroad with you, and a few others.
  • Category III pension if your spouse is aged 20 to 59. There is no premium for your spouse in health insurance or pension, and your own premium is based only on your salary — it does not go up with a dependent.
  • Your employer files it within 5 days. You need proof of your spouse’s income and a certificate of residence or family register no older than 90 days (not needed if both My Numbers are given and the employer confirms the relationship). For a foreign spouse, also the Latin-alphabet name form (ローマ字氏名届).

Own premiums

When your spouse needs own insurance

  • Expected income of ¥1,300,000 a year or more: your spouse leaves your insurance and within 14 days registers at the city office in National Health Insurance (国民健康保険) and National Pension (国民年金) — ¥17,920 a month (FY2026).
  • Work of 20 hours a week or more, expected for more than 2 months, at an employer with more than 50 insured employees, not a full-time student — own insurance at work at any pay. The ¥88,000-a-month line was abolished from October 2026. From October 2027, this also applies at employers with 36 or more insured employees.
  • Work of at least 3/4 of a full-time employee’s hours — own insurance at any company.
  • If you are not in a company pension yourself (freelancer, business owner without company insurance), a spouse aged 20 to 59 always pays National Pension on their own.

Income went up for a while. From April 2026, if your spouse has only a salary, the expected income can be judged from the employment contract. If overtime briefly pushes income over ¥1.3 million, ask your spouse’s employer for a certificate that the increase is temporary; the insurer can then keep the dependent status.

National Health Insurance has no dependents: if you are a freelancer or a student, each family member pays their own per-person part and the bill goes to the head of household. More: health insurance and pension.

Your spouse’s work

How much your spouse can work on a Dependent visa

  • On the Dependent status (家族滞在, kazoku taizai) your spouse may work only with part-time work permission (資格外活動許可, shikakugai katsudō kyoka). It is free and comprehensive — not tied to one employer.
  • Up to 28 hours a week across all jobs together.
  • At Tokyo wages, 28 hours a week adds up to well over ¥1.3 million a year — far above the tax and insurance lines on this page. If staying your dependent matters, plan the hours, not just the 28-hour limit.
  • No work at hostess bars, adult entertainment, pachinko, mahjong parlors or game arcades. From October 1, 2026, a spouse with Dependent status can get a separate permission for pachinko, mahjong and game-arcade shops — within the same 28 hours.
  • The spouse of a Highly Skilled Professional (高度専門職) can work full time in research, teaching, engineering, humanities or international services work (and some entertainment work) without the degree and experience requirements, if living with you and paid at least what a Japanese person would get for the same work.

Linked to your visa.

  • When the Dependent status is extended (extension of period of stay), immigration checks your income and your resident tax payments — the income and tax payment certificates (課税証明書, 納税証明書) of the family member who supports the family.
  • If your spouse wants to work more than 28 hours a week, they need a work status of residence of their own, with its own education requirements.

Dependent visa · Part-time work permission · Highly Skilled Professional visa

Examples for 2026

You earn ¥5M, your spouse works part-time

You are an employee in Tokyo with a 2026 salary of ¥5,000,000 and no other deductions. Your spouse is under 40, works at one place all year and has no other income. Premiums and taxes are rounded estimates.

Spouse’s salary ¥1,200,000 ¥1,500,000 ¥2,000,000
Spouse’s income after the deduction for employment income (所得) ¥460,000 ¥760,000 ¥1,260,000
Your income tax deduction for 2026 ¥380,000 — exemption ¥380,000 — special ¥60,000 — special
Your income tax goes down by ≈ ¥19,400 ≈ ¥19,400 ≈ ¥3,100
Your 2027 resident tax deduction ¥330,000 → tax down ≈ ¥33,000 ¥330,000 by the 2026 table → ≈ ¥33,000 ¥60,000 by the 2026 table → ≈ ¥6,000
Spouse’s insurance and pension your dependent and Category III — free own own
Spouse’s premiums a year: A — insurance at work 0 ≈ ¥222,000 ≈ ¥299,000
Spouse’s premiums a year: B — National Health Insurance and National Pension (Shinjuku) 0 ≈ ¥317,000 ≈ ¥370,000
Spouse’s income tax for 2026 0 0 0
Spouse’s 2027 resident tax (Tokyo, estimate) ≈ ¥6,500 A ≈ ¥13,200 · B ≈ ¥5,600 A ≈ ¥55,500 · B ≈ ¥48,500
The family keeps more than at ¥1.2M — A: +¥71,000 · B: −¥16,000 A: +¥408,000 · B: +¥345,000
  • ¥1.2M. Full deduction, your spouse is in your insurance. At ¥1,280 an hour (Tokyo’s minimum wage from October 2026), ¥1.2 million a year is under 20 hours a week, so there is no own insurance at work. The salary is a little above the ¥1,190,000 resident tax line, so your spouse pays a small resident tax.
  • ¥1.5M. Your deduction is still full, but your spouse leaves your insurance. Option A — 20 hours a week or more at an employer with more than 50 insured employees: premiums of about 15% of salary, but your spouse builds their own Employees’ Pension Insurance. Option B — a small employer: National Health Insurance and National Pension eat the raise, and the family ends up with less than at ¥1.2 million. This is the “¥1.3M wall”.
  • ¥2M. Your deduction has almost gone, your spouse pays premiums and resident tax, but the family still keeps clearly more.

How we calculated. Your premiums are about 15% of salary, so your taxable income falls in the 5% bracket. The spouse’s premiums in option A use Tokyo FY2026 rates (health insurance 4.925%, child and childcare support contribution 0.115%, pension 9.15% of standard monthly remuneration, Employment Insurance 0.5%). Option B uses National Pension ¥17,920 × 12 and Shinjuku’s FY2026 National Health Insurance rates; in reality National Health Insurance is based on last year’s income. The 2027 resident tax deductions for ¥1.5 million and ¥2 million use the 2026 table — cities have not published the new one as a table yet. For ¥1.5 million, from October 2026 an employer may temporarily pay part of the employee’s premium (standard monthly remuneration up to ¥126,000) and the premiums are then lower. Employees’ Pension Insurance paid can be partly refunded when you leave Japan — see Lump-sum Withdrawal Payment. Check your own take-home pay in the calculator.

Deadlines

What to file, and when

What When If you miss it
Add your spouse to your insurance and Category III within 5 days of arrival or marriage (filed by your employer) the employer misses the deadline — tell them at once
Spouse left your insurance: National Health Insurance and National Pension 14 days premiums are charged back to the start, and medical bills in the gap are fully yours
Part-time work permission (資格外活動許可) before starting work working without it breaks the conditions of your status of residence
Dependents form (扶養控除等申告書) when hired, at the start of each year and when your family changes your spouse does not count in the monthly withholding
Spouse deduction form for the year-end adjustment November–December, by your employer’s deadline the deduction only through a tax return: for 2026, as a rule from February 16 to March 15, 2027 (dates not yet announced by the tax agency); a refund can be claimed for 5 years

FAQ

Questions about your spouse

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Ask us a question

How much can my spouse earn for me to get the full spouse deduction in Japan?

For 2026 income, a salary of up to ¥1,360,000 gives you the exemption for spouse of ¥380,000 in income tax (¥330,000 in resident tax). Above that the special exemption for spouse keeps the full ¥380,000 up to a salary of ¥1,690,000, then shrinks and ends at ¥2,070,000. For 2025 the lines were ¥1,230,000 and ¥2,015,999.

It is the health insurance line. If your spouse’s income expected for the next 12 months reaches ¥1,300,000, they leave your company health insurance and the Category III pension and must pay their own premiums: National Health Insurance and National Pension, or insurance at their own job. It has nothing to do with the tax limits.

Up to 28 hours a week across all jobs, and only after getting part-time work permission (資格外活動許可) from immigration. The spouse of a Highly Skilled Professional can work full time on a separate status if living together and paid at least what a Japanese worker would get.

Yes. At Tokyo wages, 28 hours a week comes to well over ¥1.3 million a year. From October 2026, 20 hours a week or more at an employer with more than 50 insured employees also means own insurance at work at any pay. Plan the hours if staying your dependent matters.

Yes, above a fairly low line: in Tokyo’s 23 wards and other large cities, a salary over ¥1,100,000 for the 2026 tax (on 2025 income) and over ¥1,190,000 for the 2027 tax (on 2026 income, announced by Nagoya; Tokyo confirmed the ¥740,000 minimum deduction). In some smaller cities the line is a little lower. Income tax starts much later, above ¥1,780,000 for 2026 income.

No. The tax deduction is only for a legal spouse. Company health insurance and the Category III pension can recognize a common-law partner as a dependent.

List your spouse on the dependents form you give your employer, then fill in the spouse deduction form at the year-end adjustment in November or December. If you missed it, file a tax return; a refund can be claimed for 5 years. The city takes the resident tax deduction from the same data.

Sources

Where this information comes from

Rates, limits and deadlines on this page were checked against the official websites of the National Tax Agency, the Japan Pension Service, the Ministry of Health, Labour and Welfare, the Immigration Services Agency and city offices on October 7, 2026. Amounts are in Japanese yen. When a rule changes we update the page and the date above.

Results and examples are estimates, not your employer’s payroll. The amounts on your payslip and in your resident tax notice are the ones that count. For a complex case, talk to a licensed tax accountant (税理士) or a Labor and Social Security Attorney (社会保険労務士, sharōshi).

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