Japan Freelancer Withholding Tax Calculator
Estimate the amount withheld and net cash for a single payment when the fee is one of the resident-individual payment categories subject to Japanese withholding.
Planning estimate only. Japanese withholding does not apply to every freelancer invoice, and special bases apply to some professions and payment types. Confirm the fee category, payer status, consumption-tax treatment, and filing consequences.
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Use the details that match your situation. Your estimate stays in this browser.
How this estimate works
- For common qualifying fees paid to a resident individual, the first 1 million yen of one payment is modeled at 10.21%.
- The part of the same payment above 1 million yen is modeled at 20.42%.
- Withholding is an advance income-tax collection, not the final profit or final annual tax.
Official sources
- National Tax Agency: fees and remuneration subject to withholding
- National Tax Agency: English withholding tax information
Rules and published amounts can change. Open the source pages and confirm the date and conditions before making a tax, payroll, benefits, pension, or investment decision.
Frequently asked questions
Is every freelance payment in Japan subject to 10.21% withholding?
No. Withholding depends on the kind of fee and payer. Confirm the payment category before using the estimate.
What happens above 1 million yen?
For qualifying two-tier fees, the first 1 million yen of one payment uses 10.21% and the excess uses 20.42%.