Calculate withholding tax on freelance fees in Japan. Convert gross to net, or reverse a target net back to the gross fee.
📌 Fees such as writing, lectures and design are withheld at 10.21% on the portion up to ¥1,000,000 and 20.42% above (incl. the 2.1% reconstruction surtax).
Net amount
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Breakdown
Gross fee —Portion up to ¥1M · 10.21% —Portion over ¥1M · 20.42% —Total withholding tax—Net amount—
INFO
How withholding tax is calculated
01
Rate: 10.21% on the portion up to ¥1,000,000 and 20.42% above (both include the 2.1% reconstruction surtax), floored to the yen. Example: ¥500,000 fee → ¥51,050 tax → ¥448,950 net. See also the take-home calculator and furusato nozei simulator.
On fees such as writing, lectures and design, the payer withholds 10.21% on the portion up to ¥1,000,000 and 20.42% above (incl. the 2.1% surtax), floored to the yen. A ¥500,000 fee is withheld ¥51,050, leaving ¥448,950.
02
Reverse (gross-up) calculation
To hit a target net, divide roughly by 0.8979 below ¥1M — a ¥448,950 net implies a ¥500,000 gross. Flooring means several grosses can share one net; this tool shows the larger gross by convention.
03
Withholding and the tax return
Withheld tax is a prepayment of income tax. Freelancers file a tax return to reconcile annual income, expenses and deductions; overpayments are refunded. Payment records list the annual fee and tax withheld.
Frequently asked questions
What is the withholding on a ¥500,000 fee?
¥500,000 × 10.21% = ¥51,050, leaving a net of ¥448,950.
How are fees over ¥1M handled?
10.21% on the first ¥1M plus 20.42% above. A ¥1.5M fee is ¥102,100 + ¥102,100 = ¥204,200.
Can I reverse net to gross?
Yes. In Net → Gross mode, enter the received amount and the tool returns the pre-withholding gross fee (the larger gross when flooring creates ties).
Is withheld tax refundable?
It is a prepayment of income tax. Filing a tax return reconciles the year; if expenses or deductions made it excessive, the difference is refunded.