Free Tool
Freelancer Tax Estimator
Estimate your taxes and optimize your deductions as a freelancer in Japan. No signup required.
Business expenses (経費)
Rent (home office portion)
事務所費/家賃 · /month
Utilities
水道光熱費 · /month
Internet / Phone
通信費 · /month
Transportation
交通費 · /month
Equipment
消耗品費 · /year
Software / Subscriptions
ソフトウェア · /year
Client meals
接待交際費 · /year
Outsourcing
外注費 · /year
Other
その他 · /year
Total annual expenses: ¥0
Your effective tax rate
24.4%
including income tax, resident tax, and social insurance
Revenue breakdown
Full breakdown
| Annual revenue (売上) | ¥5,000,000 |
| Total expenses (経費) | ¥0 |
| Business income (事業所得) | ¥5,000,000 |
| Blue return deduction (青色申告控除) | -¥650,000 |
| Basic deduction (基礎控除) | -¥480,000 |
| Social insurance deduction (社会保険料控除) | -¥660,760 |
| Taxable income (課税所得) | ¥3,209,240 |
| Income tax + surcharge (所得税 + 復興税) | -¥228,116 |
| Resident tax (住民税) | -¥330,924 |
| Total tax burden (税金合計) | ¥559,040 |
| Take-home (手取り) | ¥3,780,200 |
Annual summary
Revenue
¥5,000,000
Tax + Social Insurance
-¥1,219,800
Take-home
¥3,780,200
Potential savings: ¥140,945
If you added ¥500,000 more in legitimate deductible expenses, you could save approximately ¥140,945 in taxes and social insurance per year. Common overlooked expenses include home office rent, depreciation on equipment, and professional development.
Commonly overlooked deductible expenses
- •Home office ratio (家事按分) — If you work from home, you can deduct a portion of rent, utilities, and internet based on the percentage of your home used for work. (国税庁タックスアンサー No.2210)
- •Depreciation (減価償却) — Equipment over¥100,000 (e.g., computers, cameras) can be depreciated over multiple years. Items under ¥100,000 are fully deductible in the purchase year.
- •Professional development (研修費) — Books, online courses, conference fees, and certifications related to your work are deductible.
- •Travel costs (旅費交通費) — Business-related travel, including train passes, flights, and accommodation for client meetings.
Complete freelancer tax guide
Learn about 確定申告, record-keeping, deduction strategies, and deadlines. Read the Freelancer Tax Guide
This calculator provides estimates for educational purposes only. Actual tax amounts depend on your specific situation, municipality NHI rates, and applicable deductions. Income tax follows 所得税法 progressive brackets with 復興特別所得税 (2.1%). Social insurance estimates use approximate 国民年金 (FY2025) and average 国民健康保険 rates. Consult a licensed tax accountant (税理士) or financial planner for your specific situation.