Free Tool
Withholding Tax Calculator
Calculate 源泉徴収 on your freelance payments. No signup required.
Withholding per payment (源泉徴収額)
¥30,630
withheld from each ¥300,000 payment
Per payment
| Gross payment (報酬額) | ¥300,000 |
| Withholding (源泉徴収)10.21% | -¥30,630 |
| Net received (手取り) | ¥269,370 |
Annual summary (12 payments / year)
Total gross
¥3,600,000
Total withheld
-¥367,560
Total net received
¥3,232,440
源泉徴収 is NOT your final tax
Withholding tax (源泉徴収) on freelance payments is a pre-payment of your income tax collected at source by the paying company. It is often more than your actual tax liability. To settle the difference, you must file 確定申告 (final tax return) by March 15 each year. Many freelancers receive a refund (還付金) after filing.
Key rules
- Withholding applies to payments from corporations to individual freelancers (所得税法第204条)
- Payments between individuals or from sole proprietors generally do not require withholding
- The payer issues a 支払調書 (payment record) by January 31 each year
- Keep all 支払調書 for your 確定申告 filing
This calculator provides estimates for educational purposes only. Withholding tax rates are based on 所得税法第204条 and include 復興特別所得税 (2.1%). The rates shown (10.21% / 20.42%) apply to most freelance service payments (報酬・料金等). Some payment types have different rules. Consult a licensed tax accountant (税理士) for your specific situation.