What is the maximum annual statutory cap for Kokuho in Japan?

The maximum statutory contribution ceiling for 2026 is 1,060,000 JPY per year across Medical, Senior Support, and Nursing Care portions.

Are Kokuho premium payments tax-deductible in Japan?

Yes. 100% of National Health Insurance premiums paid in a calendar year are fully deductible as social insurance deductions on your Kakutei Shinkoku tax return.

JapanUpdated for 2026Health

Japan National Health Insurance Calculator 2026 (Kokumin Kenkou Hoken)

Calculate annual Japanese National Health Insurance (Kokuho) premiums for freelancers, self-employed, and retirees across income levy and per-capita levy tiers up to the 1.06M JPY annual statutory ceiling.

Health & Wellness Medical & Clinical Social Security & Pension

Calculated Result

Annual National Health Insurance Total

¥386,440

Monthly Equivalent Premium

¥32,203

Calculator Inputs

Prior Year Net Taxable Income (Revenue - Expenses)

Quick select:

Number of Enrolled Family Members

Quick select:

Includes Members Aged 40-64 (Add Care Levy)

Annual National Health Insurance Total

¥386,440

Monthly Equivalent Premium

¥32,203

Income-Based Levy

¥282,440

Per-Capita Levy

¥104,000

Levy Allocation

Income Levy

¥282,440(73%)

Per-Capita Levy

¥104,000(27%)

Calculated under National Health Insurance Act Art. 76 guidelines (2026 maximum contribution cap: 1,060,000 JPY/year). Exact municipal rates vary slightly by city.

This calculator is a mathematical model for fitness and nutrition estimation for general awareness only. Estimated results do not constitute medical diagnosis or a substitute for professional healthcare. Always consult a physician or certified nutritionist before starting any new diet or training regimen.

Official Statute: 国民健康保険法第76条 (保険料の徴収・所得割額及び均等割額の算定並びに賦課限度額106万円改定基準)Last Verified: 2026-09-03

Calculation Methodology

Annual Premium = Income Levy (~9% of prior net income minus 430k basic deduction) + Per Capita Levy (~50k JPY per member) up to 1,060,000 JPY ceiling.

Frequently Asked Questions

Corporate health insurance is 50% subsidized by employers, whereas National Health Insurance (Kokuho) has zero employer subsidy and must be paid 100% by the individual.

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Japan National Health Insurance Calculator 2026 (Kokumin Kenkou Hoken)

Calculator Inputs

Levy Allocation

Calculation Methodology

Frequently Asked Questions

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