Japan Dividend Withholding

Reverse-calculate gross dividend and income/local tax burden from net dividend received.

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Calculation basis and official references

Reviewed on:

Formula basis

Listed dividends use 15% + 0.315% + 5% local tax for individuals; unlisted or major-shareholder dividends use 20% + 0.42% and no local tax. Search for the minimum gross after component rounding.

Calculation method

This calculator gross-ups a net dividend using the selected Japan listed or unlisted dividend rate and individual or corporate local-tax treatment.

Exclusions and checks required

  • Major-shareholder status, filing exemption, aggregate or separate taxation, dividend credits, and loss offsets are not decided.
  • Corporate dividends-received relief, foreign dividends, tax treaties, and broker-level rounding are outside scope.

Example input:：JPY 100,000 net listed-share dividend received by an individual

netDividendYen
100000
entity
Individual
dividendType
Listed shares (non-major shareholder)

This assumes a domestic listed dividend paid to a non-major individual shareholder; it does not estimate tax after filing.

Official references

FAQ

Who is this calculator for? Japan Dividend Withholding

Reverse-calculate gross dividend and income/local tax burden from net dividend received.

What values should I enter?

Applies to: Japan Payroll Withholding

How should I interpret this estimate?

This calculator gross-ups a net dividend using the selected Japan listed or unlisted dividend rate and individual or corporate local-tax treatment.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Listed dividends use 15% + 0.315% + 5% local tax for individuals; unlisted or major-shareholder dividends use 20% + 0.42% and no local tax. Search for the minimum gross after component rounding.

Official references