Japan Deposit Interest Withholding

Back-calculate pre-tax interest and tax components from credited deposit interest.

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Calculation basis and official references

Reviewed on:

Formula basis

Individuals use 15% income tax + 0.315% reconstruction tax + 5% local tax; corporations use no local component. Find the smallest gross interest whose separately floored taxes leave the entered net.

Calculation method

This calculator gross-ups credited deposit interest into pre-tax interest and Japan income, reconstruction, and local tax components for an individual or corporation.

Exclusions and checks required

  • The model covers domestic deposit interest at the implemented rates, not foreign-currency deposits, overseas interest, or corporate tax-credit accounting.
  • A financial institution’s rounding and aggregation can make the actual pre-tax amount differ by several yen.

Example input:：Gross up JPY 10,000 of interest credited to an individual

netInterestYen
10000
entity
Individual

This finds the minimum gross domestic deposit interest under 20.315% tax with each component floored separately.

Official references

FAQ

Who is this calculator for? Japan Deposit Interest Withholding

Back-calculate pre-tax interest and tax components from credited deposit interest.

What values should I enter?

Applies to: Japan Payroll Withholding

How should I interpret this estimate?

This calculator gross-ups credited deposit interest into pre-tax interest and Japan income, reconstruction, and local tax components for an individual or corporation.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Individuals use 15% income tax + 0.315% reconstruction tax + 5% local tax; corporations use no local component. Find the smallest gross interest whose separately floored taxes leave the entered net.

Official references