The present study aimed to determine the components related to sensory properties in soy sauce and to characterize the differences between low-salt solid-state fermented soy sauce (LSFSS) and high-salt diluted-state fermented soy sauce (HDFSS). The taste and aroma active components of 18 commercially available soy sauces (eight types of LSFSS and 10 types of HDFSS) were characterized. The relationship between these compounds, soy sauce samples, and sensory properties was modeled by partial least squares regression. The analysis showed that the 11 taste-active components, including glutamic acid, glycine, alanine, threonine, malic acid, citric acid, tartaric acid, acetic acid, lactic acid, reducing sugar and salt, contributed greatly to the taste of soy sauce. In addition, umami, saltiness and sweetness are the characteristic tastes of HDFSS, whereas sourness and bitterness were the characteristic tastes of LSFSS. At the same time, seven aroma-active compounds, namely 4-ethyl-2-methoxyphenol, ethanol, 3-methyl-1-butanol, ethyl acetate, 2-phenethyl alcohol, 3-methyl thiopropanol and 2-ethyl-4-hydroxy-5-methylfuran-3-one, played a decisive role in the flavor of soy sauce. In addition, HDFSS presented the aroma attributes of smoky, alcoholic, floral, fruity and caramel-like, whereas LSFSS mainly presented sour and malty aroma attributes. The present study reveals new insight into the relationship between the chemical composition and sensory characteristics of soy sauce, which is of great significance for developing an objective measurement system and providing a theoretical basis to improve the sensory quality of soy sauce. © 2023 Society of Chemical Industry.