Japan bonus take-home calculator
Bonus withholding in Japan does not use the monthly table. The rate comes from a separate table keyed by last month's pay after social insurance and your dependent count.
Bonus rate table: 2026 (all 21 rates) Validated on 18/18 official examples
Bonus withholding uses the official rate table (2026) keyed by last month’s pay after social insurance. With no prior-month salary, the monthly-table method applies instead.
| Bonus (gross) | ¥600,000 |
| Standard bonus base | ¥600,000 |
| Health insurance | −¥29,550 |
| Child & child-rearing levy | −¥690 |
| Employees’ pension | −¥54,900 |
| Employment insurance | −¥3,000 |
| Social insurance total | −¥88,140 |
| Income tax (withheld) | −¥20,904 |
| Take-home | ¥490,956 |
How bonus withholding works
Rates run from 0% to 45.945% in 21 steps. At the same prior-month pay of ¥196,616, the rate is 4.084% with no dependents and 2.042% with two. This calculator carries the full table and is validated on the NTA's own example (bonus ¥554,000, prior-month ¥196,616, 2 dependents → tax ¥9,585).
No prior-month salary?
New hires and similar cases switch to the monthly-table method: (bonus − premiums) ÷ 6 (÷ 12 if the bonus basis period exceeds 6 months), looked up in the monthly table, then multiplied back. The calculator switches automatically. The same fallback applies when the bonus exceeds 10× the prior month's pay.
Bonus premiums
Premiums are charged on the standard bonus amount (bonus truncated to ¥1,000): health/care/child levy capped at a cumulative ¥5.73M per year, pension capped at ¥1.5M per payment, employment insurance 0.5% (general) on the full amount. Resident tax is never deducted from a bonus — it is collected from monthly pay.