What happens when an invoice exceeds 1 million JPY?

The portion up to 1 million JPY is withheld at 10.21%, while any amount exceeding 1 million JPY is withheld at 20.42%.

Can withheld taxes be refunded through tax filing?

Yes. Year-end Kakutei Shinkoku tax returns reconcile total actual earnings and expenses, refunding surplus withheld taxes directly to your bank account.

JapanUpdated for 2026Finance

Japan Freelance Withholding Tax Calculator 2026 (10.21% & Net Invoicing)

Calculate statutory Japanese withholding tax (10.21% up to 1M JPY, 20.42% above) and net bank payouts for freelancers, contractors, and creative professionals.

Income Tax & Brackets Salaries & Monthly Wages Payroll & Deductions

Calculated Result

Net Bank Payout Received

¥299,370

Withholding Tax Deducted

¥30,630

Calculator Inputs

Service Fee (Pre-tax Base)

Quick select:

Add 10% Consumption Tax to Invoice

Net Bank Payout Received

¥299,370

Withholding Tax Deducted

¥30,630

Total Invoiced Amount

¥330,000

Effective Withholding Rate

10.21%

Consumption Tax (10%)

¥30,000

Billed vs Net Take-Home

Net Bank Transfer

¥299,370(91%)

Withheld Income Tax

¥30,630(9%)

Calculated under Income Tax Act Art. 204 and Reconstruction Surtax laws. Assumes clear invoice separation between fees and consumption tax.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 所得税法第204条 (源泉徴収義務・原稿料・デザイン料・講演料等の報酬源泉税率10.21%)Last Verified: 2026-09-03

Calculation Methodology

Withholding Tax = Min(Fee, 1M JPY) × 10.21% + Max(Fee - 1M JPY, 0) × 20.42%.

Frequently Asked Questions

A 2.1% Special Reconstruction Surtax is added to all national income tax liabilities until 2037 (10% × 1.021 = 10.21%).

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Billed vs Net Take-Home

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Frequently Asked Questions

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