Withholding Tax Calculator

Withholding tax (源泉徴収) is a system in Japan where the payer deducts income tax from payments and remits it to the government. In most Japanese salary systems, income tax is automatically withheld from monthly wages as part of the pay-as-you-earn mechanism.

For salaried employees, income tax is withheld monthly based on the withholding tax table (Column A or Column B). Column A (甲欄) applies to the primary employer where the employee has submitted a 'Declaration of Exemption for Dependents' — tax is reduced based on the number of dependents. Column B (乙欄) applies to secondary employers or jobs where no declaration has been filed, resulting in higher tax rates. With the same salary amount, the withholding tax becomes substantially higher under Column B.

Withholding tax also applies to freelance and contractor payments. For payments up to 1 million yen, the rate is 10.21% (including the 2.1% reconstruction special income tax). For amounts exceeding 1 million yen, the rate is 20.42% on the excess. The payer calculates this, so freelancers need to accurately predict their net income.

This tool instantly calculates the withholding tax amount, net payment, and effective tax rate based on your payment amount and calculation type. It supports salary, bonus, and freelance payment calculations while accounting for dependents, all processed entirely in your browser.