Japan Bonus Withholding (Through 2025)

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

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Calculation basis and official references

Reviewed on:

Formula basis

Taxable bonus = gross bonus − social insurance. Normally floor taxable bonus × table rate; with no prior pay or a bonus over ten times prior pay, switch to the monthly-table difference method.

Calculation method

This calculator subtracts social insurance from a bonus and selects Japan’s pre-2026 bonus withholding rate using prior-month pay, category, and dependents.

Exclusions and checks required

  • The formal determination of the covered bonus period and the no-prior-pay or ten-times exception depends on the actual payment facts.
  • More than seven dependents, nonresidents, benefits in kind, and year-end adjustment are excluded.

Example input:：Pre-2026 JPY 1 million bonus, Category A with no dependents

bonusGrossYen
1000000
bonusSocialInsuranceYen
150000
previousMonthPayAfterInsuranceYen
350000
column
Category A
dependents
0
periodMonths
Within 6 months

This uses the normal rate table because prior-month pay exists and the bonus is not over ten times that pay; it is not final annual tax.

Official references

FAQ

Who is this calculator for? Japan Bonus Withholding (Through 2025)

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

What values should I enter?

Applies to: Japan Payroll Withholding

How should I interpret this estimate?

This calculator subtracts social insurance from a bonus and selects Japan’s pre-2026 bonus withholding rate using 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. Taxable bonus = gross bonus − social insurance. Normally floor taxable bonus × table rate; with no prior pay or a bonus over ten times prior pay, switch to the monthly-table difference method.

Official references