Most of the gap is opened by Japan's Non-Permanent Resident regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 20% | $20,000 |
| Social security 2.0% employee · uncapped | $2,000 |
| Total deductions | $22,000 |
| Gross income | $100,000 |
| Net take-home | $78,000 |
| Personal income tax npr · 0% flat | — |
| Social security 15.0% employee · uncapped | $15,000 |
| Total deductions | $15,000 |
| Gross income | $100,000 |
| Net take-home | $85,000 |
| Instrument | Georgia · USD | Japan · USD | Δ (JP − GE) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax GEprogressive · top 20%JPnpr · 0% flat | $20,000 | — | −$20,000 |
| subtotal · personal income tax | $20,000 | $0 | −$20,000 |
II. Mandatory social security & health | |||
2% mandatory pension (employee) + 2% employer matching. GE2.0% · uncappedJP— | $2,000 | — | −$2,000 |
~15% total (health + pension + employment). GE—JP15.0% · uncapped | — | $15,000 | +$15,000 |
| subtotal · mandatory social security & health | $2,000 | $15,000 | +$13,000 |
| Total deductions | $22,000 | $15,000 | −$7,000 |
| Effective rate | 22.0% | 15.0% | -7.0 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $78,000 | $85,000 | +$7,000 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Georgia | Japan | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 35.0 | 70.0 | +35.0 pts |
Nominal net (annual) From the engine — exact | $78,000 | $85,000 | +$7,000 |
| Real net · Georgia basket | $78,000 | $42,500 | −$35,500 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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