Japan Daily Payroll Withholding (2026)

Estimate daily withholding tax from daily salary using FY2026 MOF daily tables (A/B/C).

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Calculation basis and official references

Reviewed on:

Formula basis

Below the table minimum, Category A is zero, Category B is floor(daily pay × 3.063%), and Category C is zero. Listed 2026 bands return their row value; high bands use the implementation’s floor(anchor tax + excess over the boundary × marginal rate). However, the Category B branch at daily pay of JPY 116,500 or more diverges from the official NTA high-band formula.

Calculation method

This calculator estimates 2026 daily withholding for Category A, B, or C pay using its implemented table logic and dependent count for Category A.

Exclusions and checks required

  • The calculator does not decide category eligibility, day-labor status, or whether an allowance is non-taxable.
  • More than seven dependents and electronic payroll calculation are excluded, so payroll should be checked against the official 2026 table.
  • WARNING: For Category B, the implementation result discontinuously falls from JPY 49,087 at daily pay of JPY 116,499 to JPY 21,980 at JPY 116,500. Users with daily pay of JPY 116,500 or more must verify against the latest official NTA table or formula and must not rely on this calculator for filing or withholding.

Example input:：2026 daily pay of JPY 18,000 under Category B

dailyPayAfterInsuranceYen
18000
column
Category B
dependents
0

This is a 2026 Category B table example and does not establish that the worker’s declaration and employment status qualify for Category B.

Official references

FAQ

Who is this calculator for? Japan Daily Payroll Withholding (2026)

Estimate daily withholding tax from daily salary using FY2026 MOF daily tables (A/B/C).

What values should I enter?

Applies to: Japan Payroll Withholding

How should I interpret this estimate?

This calculator estimates 2026 daily withholding for Category A, B, or C pay using its implemented table logic and dependent count for Category A.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Below the table minimum, Category A is zero, Category B is floor(daily pay × 3.063%), and Category C is zero. Listed 2026 bands return their row value; high bands use the implementation’s floor(anchor tax + excess over the boundary × marginal rate). However, the Category B branch at daily pay of JPY 116,500 or more diverges from the official NTA high-band formula.

Official references