Japan Withholding Tax Calculator for Freelance Fees
Calculate the withholding income tax (including the 2.1% reconstruction surtax) on fees paid to freelancers and individuals in Japan, plus the amount actually transferred and a breakdown of the invoice. It handles invoices that list consumption tax separately or not, working backwards from a net amount, and judicial scrivener fees (¥10,000 deduction). Based on the rules as of 2026 (Reiwa 8) as a rough guide, not tax advice. To make an invoice, use the Invoice Generator.
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These results are a rough guide based on the rules as of 2026 (Reiwa 8) and are not tax advice. Whether and how much to withhold depends on the nature of the payment. Please ask your tax office or a tax accountant about your case.
Enter an amount
If the invoice clearly separates the fee from consumption tax, withholding applies to the amount without consumption tax. If it does not, the whole amount including consumption tax is the base.
For fees paid to judicial scriveners, land and house surveyors, maritime agents and similar professionals, ¥10,000 is subtracted per payment before the rate is applied. The ¥1 million threshold is also checked after that deduction.
How to use
- Pick what you are entering under "Amount to enter": the fee before tax, the amount including tax, or the net amount.
- Type the number into "Amount (JPY)".
- For fees paid to judicial scriveners, land and house surveyors and similar professionals, tick "Calculate as a judicial scrivener / land and house surveyor fee".
- The withholding tax, the amount transferred and the invoice breakdown appear below.
Notes
- A rough guide based on the rules as of 2026 (Reiwa 8). The rate is 10.21% for payments up to ¥1 million; above that it is (payment − ¥1,000,000) × 20.42% + ¥102,100 (the rates include the 2.1% reconstruction surtax). Fractions under ¥1 are dropped (National Tax Agency Tax Answer No. 2795).
- Fees that usually need withholding include manuscript, lecture, design, translation and illustration fees paid to individuals, fees for lawyers, tax accountants and judicial scriveners, and fees for professional athletes and models. Payments to companies are generally exempt, with exceptions.
- Some prizes and other payments need no withholding or use a different method depending on type and amount. This tool assumes the payment is subject to withholding and only calculates the amount.
- If an invoice clearly separates the fee from consumption tax, you can withhold on the amount excluding consumption tax. If not, the amount including consumption tax is the base. This tool uses 10% consumption tax, rounded down to the yen.
- Working back from a net amount finds the smallest invoice amount whose net is at least what you entered. Because of yen rounding, some net amounts cannot be hit exactly, and a close value is shown.
- Withheld tax is due by the 10th of the month after payment. Payment statements and the recipient’s tax return are not covered by this tool.
Glossary
Withholding tax
The payer deducts income tax when paying a fee and remits it to the government. The recipient receives the amount after deduction and settles the difference in a tax return.
Reconstruction surtax
A 2.1% surtax on income tax that funds reconstruction after the Great East Japan Earthquake. For fees, 10% × 1.021 gives the 10.21% rate.
Separate listing
Writing the fee and the consumption tax as separate amounts on an invoice. When listed this way, the amount without consumption tax can be used as the withholding base.
Net-pay contract
An agreement that fixes the amount received after withholding, so the invoice amount is worked out backwards. The invoice is larger than the net amount.
FAQ
How much is withheld from a ¥100,000 manuscript fee?
If no consumption tax is listed and the fee is just ¥100,000, withholding is ¥100,000 × 10.21% = ¥10,210 and you receive ¥89,790. If the invoice lists ¥100,000 plus ¥10,000 consumption tax separately, only the ¥100,000 is the base, so withholding is ¥10,210 and you receive ¥99,790.
When do the 10.21% and 20.42% rates apply?
If a single payment is ¥1 million or less, 10.21% applies to all of it. Above ¥1 million, 20.42% applies to the excess and ¥102,100 (the tax on the first ¥1 million) is added. For ¥2 million that is ¥306,300.
Is consumption tax part of the withholding base?
If the invoice clearly separates the fee from consumption tax, the base excludes consumption tax. If it does not, the whole amount including consumption tax is the base, which makes the withholding larger.
How are judicial scrivener fees calculated differently?
For judicial scriveners, land and house surveyors, maritime agents and similar professionals, ¥10,000 is subtracted per payment before the rate is applied. For ¥100,000 that is (¥100,000 − ¥10,000) × 10.21% = ¥9,189. The ¥1 million check is also made after the deduction.
Can working back from a net amount be off by a yen?
Withholding rounds down to the yen, so some net amounts cannot be matched exactly. The tool finds the smallest invoice amount whose net is at least what you entered, and says so when no exact match exists.
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