Japan Bonus Withholding (2026)

Estimate bonus withholding tax from bonus amount, deduction amount, and previous month salary under FY2026 rules.

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Calculation basis and official references

Reviewed on:

Formula basis

Floor taxable bonus × the 2026 table rate; with no prior pay or a bonus over ten times prior pay, use the 2026 monthly-table difference method for the selected 6- or 12-month period.

Calculation method

This calculator uses Japan’s 2026 bonus rate bands to estimate withholding from bonus after social insurance, prior-month pay, category, and dependents.

Exclusions and checks required

  • The exceptional-period input is simplified to six or twelve months and does not replace the formal payment-period determination.
  • More than seven dependents, nonresidents, noncash bonuses, year-end adjustment, and later 2026 guidance are excluded.

Example input::2026 JPY 800,000 bonus under Category B

bonusGrossYen
800000
bonusSocialInsuranceYen
120000
previousMonthPayAfterInsuranceYen
300000
column
Category B
dependents
0
periodMonths
Within 6 months

This is a normal 2026 Category B rate-table example; verify the bonus period and recipient category separately.

Official references

FAQ

Who is this calculator for? Japan Bonus Withholding (2026)

Estimate bonus withholding tax from bonus amount, deduction amount, and previous month salary under FY2026 rules.

What values should I enter?

Applies to: Japan Payroll Withholding

How should I interpret this estimate?

This calculator uses Japan’s 2026 bonus rate bands to estimate withholding from bonus after social insurance, prior-month pay, category, and dependents.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Floor taxable bonus × the 2026 table rate; with no prior pay or a bonus over ten times prior pay, use the 2026 monthly-table difference method for the selected 6- or 12-month period.

Official references