Inputs
Result
- Reward (before tax)
- —
- Consumption tax
- —
- Invoice total
- —
- Withholding tax (10.21%)
- —
- Take-home (paid amount)
- —
Japanese withholding tax for fees paid to individuals: 10.21% up to ¥1,000,000, and 20.42% on the part above it (income tax + reconstruction surtax), rounded down to the yen. Factual calculation only — not tax advice.
Calculate the **Japanese withholding tax (gensen-choshu)** on fees and rewards paid to individuals (freelancers, lecturers, professionals), and the resulting **take-home (paid amount)**. In *From invoice* mode, enter the reward before tax and instantly see the **withholding tax** and the **amount actually paid**. In *From take-home* mode, work backwards from the amount you want to receive to **how much to invoice (before tax)**. Rates are the statutory values: **10.21% up to ¥1,000,000 and 20.42% on the portion above it** (income tax plus the reconstruction surtax), rounded down to the yen. When consumption tax is itemized separately on the invoice you can apply withholding to the **tax-excluded reward only**; otherwise switch to the tax-included total. It shows the withholding tax, consumption tax, invoice total, and take-home together. This is **factual calculation only** — not tax advice. Your inputs are never sent anywhere; everything runs in your browser with no sign-up.
How to use
- Choose 'From invoice' and enter the reward before tax — the withholding tax and the take-home (paid amount) appear instantly.
- Tick the box to add consumption tax, and choose whether withholding applies to the reward only (tax-excluded) or the total (tax-included).
- Switch to 'From take-home' to work backwards from the amount you want to receive to how much to invoice before tax.
FAQ
What is the withholding tax rate, and what happens above ¥1,000,000?
For fees paid to individuals, the rate is 10.21% (10% income tax + 0.21% reconstruction surtax) up to ¥1,000,000, and 20.42% on the portion above it. The tool applies the split automatically and rounds the tax down to the yen.
Is consumption tax included in the withholding base?
If the reward and consumption tax are itemized separately on the invoice, you may apply withholding to the tax-excluded reward only. If they aren't separated, the tax-included total is the base. You can switch between the two and compare.
Can I reverse from a target take-home to the invoice amount?
Yes. Pick 'From take-home' and enter the amount you want to receive; the tool solves for the tax-excluded reward that nets that amount after withholding, showing the closest figure (because the tax is rounded down).
Are my numbers uploaded? Is this tax advice?
No numbers are uploaded — everything runs in your browser, free and with no sign-up. This tool performs factual calculation only and is not tax advice; consult a tax professional for your specific situation.