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Japan Bonus Tax Calculator

Calculate how much tax you will pay on a bonus in Australia using the marginal tax method for 2025-26.

Regional Rule Context

JurisdictionJapan
Currency¥ (JPY)
Effective fromJan 1, 2025
Version1.0
Last reviewedMar 1, 2026
Next reviewJul 1, 2026
Source: National Tax Agency (NTA)

Japan Rates and Rules

Minimum Wage¥1,113/hr
Residence Tax10%
Health Insurance4.985%
Pension Rate9.15%
Employment Insurance0.6%
Long-Term Care Insurance0.91%
Consumption Tax10% (reduced 8%)
Standard Hours40hrs/week

Income Tax Brackets

¥0 - ¥1,950,0005%
¥1,950,001 - ¥3,300,00010%
¥3,300,001 - ¥6,950,00020%
¥6,950,001 - ¥9,000,00023%
¥9,000,001 - ¥18,000,00033%
¥18,000,001 - ¥40,000,00040%
¥40,000,001+45%

Enter Values

Your regular annual salary (excluding the bonus)

Result

Enter values above and click Calculate to see your result.

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Estimate tax on bonus (shoyo) payments in Japan. Bonuses are subject to income tax and social insurance premiums.

Disclaimer: This calculator uses publicly available rules effective as of Jan 1, 2025 (version 1.0). Results are for informational purposes only. Always verify with official sources or a qualified professional. Last reviewed: Mar 1, 2026.

Formula

Bonus Tax = Tax(Salary + Bonus) - Tax(Salary)

The ATO taxes bonuses at your marginal rate. The tax on a bonus is the difference between your total tax with the bonus and your tax without it.

Japan FAQs

How are bonuses taxed in Japan?

Bonuses are added to annual income and taxed at your marginal income tax rate. Social insurance premiums also apply, though capped at certain thresholds.

When are bonuses paid in Japan?

Most companies pay summer bonus (natsu no shoyo) in June/July and winter bonus (fuyu no shoyo) in December.

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