Japan Monthly Payroll Withholding (2020–2025)

Estimate monthly withholding tax by applying MOF Category A/B tables and social-insurance-deducted monthly salary (FY2020–FY2025 rules).

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Calculation basis and official references

Reviewed on:

Formula basis

Below the table minimum, Category A is zero and Category B is floor(monthly pay × 3.063%). Listed bands return their row value; high bands use floor(anchor tax + excess over the boundary × marginal rate). Monthly tax × 12 is also shown.

Calculation method

This calculator places monthly salary after social insurance into the implemented monthly table for Category A or B and the selected dependent count.

Exclusions and checks required

  • In-year reforms and the 2025 year-end adjustment difference cannot be reproduced from monthly table withholding alone.
  • Electronic calculation, more than seven dependents, secondary-salary deductions, and benefits in kind are outside scope.

Example input:：2020–2025 label, JPY 280,000 monthly pay, Category A with one dependent

monthlyPayAfterInsuranceYen
280000
column
Category A
dependents
1

This is a direct pre-2025 table lookup for one month and is not the final annual tax after year-end adjustment.

Official references

FAQ

Who is this calculator for? Japan Monthly Payroll Withholding (2020–2025)

Estimate monthly withholding tax by applying MOF Category A/B tables and social-insurance-deducted monthly salary (FY2020–FY2025 rules).

What values should I enter?

Applies to: Japan Payroll Withholding

How should I interpret this estimate?

This calculator places monthly salary after social insurance into the implemented monthly table for Category A or B and the selected dependent count.

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 and Category B is floor(monthly pay × 3.063%). Listed bands return their row value; high bands use floor(anchor tax + excess over the boundary × marginal rate). Monthly tax × 12 is also shown.

Official references