🏢 Japan Withholding Tax Calculator

Withholding tax (源泉徴収, gensen chōshū) is the system where the payer — an employer, bank, or client — deducts income tax before money reaches you and sends it to the National Tax Agency on your behalf. For employees this happens automatically on every pay slip (給与明細). The two things your employer withholds are income tax (所得税) and municipal resident tax (住民税, usually 11 months of the year), plus social insurance premiums.

For a regular employee the monthly withheld income tax is read from the monthly withholding table (給与所得の源泉徴収税額表) published by the NTA. The table already folds in the reconstruction special income tax (復興特別所得税), an additional 2.1% of the income tax to fund the 2011 disaster recovery. Whether you have dependents, a spouse, or mortgage deductions changes the bracket you fall into. To see how the same income is taxed at the year level, use the Japan income tax calculator.

The calculator implements the NTA’s official electronic calculation formula for the monthly withholding table’s employee column (甲欄, FY2026 / Reiwa 8 onward): from the gross monthly salary it subtracts social insurance premiums, applies the salary-based employment income deduction (54,167–162,500 yen per month), subtracts 31,667 yen for a withholding-eligible spouse and each dependent, applies the basic deduction (48,334 yen per month, phasing out above roughly 2.12 million), and taxes the remainder at bracket rates of 5.105%–45.945% that already include the 2.1% reconstruction surcharge, rounded to the nearest 10 yen.

Withholding by payment type. Salary withholding follows a monthly progressive table, while most other payments apply a flat rate at source.

Those figures assume no dependents and the standard deduction. Add a dependent spouse or a child and the withheld amount drops noticeably, because the dependent deduction (扶養控除) shifts you into a lower effective bracket. The annual reconciliation happens in December (年末調整) when your employer settles the difference. For the full-year picture including resident tax, pair this with our Japan income tax calculator or the resident tax estimator.

1. Select payment type: monthly salary, bonus, or payment to an individual freelancer.
2. Enter the gross amount in yen.
3. Choose your declared dependents (spouse, children, parents) if any.
4. Optionally enter your monthly social insurance premium to refine the estimate.
5. Click Calculate to see the withheld income tax and reconstruction surcharge.

Why is my withheld tax different from my friend's with the same salary?

Withholding depends on the monthly table plus your declared dependents (扶養), your social insurance premium, and special deductions such as a mortgage or iDeCo. Two people on the same gross pay can legitimately be withheld different amounts.

What is the 2.1% reconstruction surcharge?

The 復興特別所得税 adds 2.1% of your income tax on top to fund the reconstruction of areas affected by the 2011 Great East Japan Earthquake. It applies from 2013 through 2037, so every withholding table in 2026 already includes it.

How is freelancer withholding different?

Clients generally withhold 10.21% of the payment to a Japanese-resident individual (10% income tax + 0.21% surcharge). The payer issues a 源泉徴収票 and you deduct it against your final annual tax. You cannot claim the monthly table the way employees do.

What is 年末調整 (year-end adjustment)?

In December your employer reconciles the tax you were withheld across the year against your actual annual liability, including dependents, insurance and deductions. If too much was withheld you get a refund with your December salary.

Do I still file a return if my employer does year-end adjustment?

Usually no — year-end adjustment completes your tax. You file a 確定申告 yourself if you have other income over 200,000 yen, claim certain deductions (medical, donations, foreign tax credits), or need to report capital gains.

Is resident tax also withheld from my salary?

Yes. Municipal resident tax (住民税) is usually deducted from your salary in 11 monthly instalments (June to the following May, or some cities May to April) based on your previous year’s income. It is a separate levy from this income-tax withholding.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Freelancers are taxed differently: a client paying a designer or consultant withholds 10.21% of the invoice total (10% income tax × 1.021 — the 2.1% surcharge applies to the tax itself) — unless the payee is an exempt business or files a statement of no-withholding. Bonuses (賞与) have their own table too; the calculator includes a bonus mode that applies the official bonus rate table (the rate is set by the previous month’s salary and your dependents). If you already know your yearly number, the income tax calculator is the right tool; use this one for the per-payslip figure.