Japan Withholding Tax Calculator — 源泉徴収計算
源泉徴収計算ツール — Calculate withholding tax on freelance fees and invoices
Calculate Japan withholding tax (源泉徴収) on freelance professional fees,
interest income, and dividends. Enter your invoice amount to see the
withholding deduction and net payment instantly. Based on FY2025 NTA rates.
Free, no login required.
Withholding Tax Reference Table — 源泉徴収早見表 (FY2025)
| Invoice Amount | Withholding Tax | Net Payment | Rate |
|---|
| ¥50,000 | ¥5,105 | ¥44,895 | 10.21% |
| ¥100,000 | ¥10,210 | ¥89,790 | 10.21% |
| ¥200,000 | ¥20,420 | ¥179,580 | 10.21% |
| ¥300,000 | ¥30,630 | ¥269,370 | 10.21% |
| ¥500,000 | ¥51,050 | ¥448,950 | 10.21% |
| ¥800,000 | ¥81,680 | ¥718,320 | 10.21% |
| ¥1,000,000 | ¥102,100 | ¥897,900 | 10.21% |
| ¥1,500,000 | ¥204,200 | ¥1,295,800 | Split* |
| ¥2,000,000 | ¥306,300 | ¥1,693,700 | Split* |
| ¥3,000,000 | ¥510,500 | ¥2,489,500 | Split* |
Professional fee withholding rate: 10.21% (≤¥1,000,000) / split rate (>¥1,000,000).
*Split: ¥102,100 on first ¥1,000,000 + 20.42% on amount above.
Includes 2.1% reconstruction surtax.
Source: NTA Japan.
How Withholding Tax Works for Freelancers in Japan (源泉徴収の仕組み)
When a Japanese business pays a freelancer or independent contractor for
professional services, they are legally required to deduct withholding tax
(源泉徴収税) from the payment before transferring funds. The withholding
rate for most professional fees is 10.21% — this includes
the base 10% income tax rate plus the 2.1% reconstruction surtax (復興特別
所得税) that applies until 2037.
For example, if you invoice a client for ¥500,000, the client will deduct
¥51,050 (10.21%) and transfer ¥448,950 to your account. They then pay the
¥51,050 to the tax office on your behalf. When you file your annual tax
return (確定申告), you declare the full ¥500,000 as income and claim the
¥51,050 as a tax credit against your total tax liability.
When Does the Split Rate Apply? (100万円超の場合)
For a single payment exceeding ¥1,000,000, a split withholding rate applies.
The first ¥1,000,000 is taxed at 10.21%, resulting in a flat deduction of
¥102,100. The amount above ¥1,000,000 is taxed at 20.42%.
So for a ¥1,500,000 invoice: ¥102,100 + (¥500,000 × 20.42%) = ¥204,200
total withholding, leaving ¥1,295,800 net payment.
Note that the threshold applies per payment — not per month or per year.
A series of ¥500,000 invoices each uses the 10.21% rate, even if the
annual total exceeds ¥1,000,000. For salary withholding and other
deductions, see the
Japan salary calculator.
Tax rates sourced from the
National Tax Agency Japan (NTA).
Frequently Asked Questions
What is withholding tax (源泉徴収) in Japan?
Withholding tax (源泉徴収, gensen chōshū) in Japan is income tax deducted at the source of payment before the recipient receives funds. For freelance and professional service fees, the payer (client) deducts the withholding tax from the invoice amount and pays it directly to the tax office on behalf of the recipient. The recipient then claims the withheld amount as a credit when filing their annual income tax return.
How much withholding tax is deducted from freelance fees in Japan?
For freelance and professional fees in Japan, the withholding tax rate is 10.21% (including the 2.1% reconstruction surtax) for payments up to ¥1,000,000. For payments exceeding ¥1,000,000 in a single payment, the rate is ¥102,100 flat on the first million, plus 20.42% on the amount above ¥1,000,000. For example, a ¥500,000 invoice would have ¥51,050 withheld, leaving a net payment of ¥448,950.
Who is responsible for withholding tax in Japan?
In Japan, the payer (client or employer) is responsible for calculating and withholding the tax from the payment, and remitting it to the tax office. As a freelancer or contractor, you issue an invoice for the full gross amount. The client deducts the withholding tax and pays you the net amount. The withheld tax is credited against your annual income tax liability when you file your tax return (確定申告).
Does withholding tax apply to all freelance work in Japan?
Withholding tax applies to specific types of professional fees defined in Article 204 of the Income Tax Act, including: writing, design, photography, translation, and other creative work; legal, accounting, and consulting services; and entertainment and talent fees. Not all freelance payments require withholding — for example, payments from individuals (not businesses) for personal services are generally exempt. When in doubt, consult a tax professional or the National Tax Agency.
How do I claim back withheld tax in Japan?
To claim back withheld tax in Japan, you must file an annual income tax return (確定申告, kakutei shinkoku) between February 16 and March 15 of the following year. On your return, you declare all income and claim the withheld amounts as a tax credit. If the total tax withheld exceeds your actual tax liability, you will receive a refund. Keep all payment slips showing withholding amounts (源泉徴収票) as you will need them for your return.