Withholding Tax

Withholding tax (gensen-choshu) is a system where employers deduct income tax and special reconstruction income tax from salaries before paying employees. The tax amount is determined by the 'Withholding Tax Table for Employment Income (Monthly Table)' published annually by the National Tax Agency (NTA). Please enter the salary amount after deducting social insurance premiums (health insurance, pension, unemployment insurance).

The monthly table has two columns: Table A (Kou) applies to employees who have submitted a 'Declaration for Exemption for Dependents of Employment Income', with the tax amount varying by the number of dependents. Table B (Otsu) applies to employees who have not submitted the declaration — typically those with multiple employers — and uses a uniform tax rate regardless of dependents.

This tool calculates based on the 2024 (Reiwa 6) version of the tax table and breaks down the withholding tax into income tax and reconstruction surtax. The reconstruction surtax is applied at 2.1% of the income tax and will remain in effect until December 2037 (Reiwa 19).