Bonus Take-Home Calculator (2026)
Japanese bonuses (shōyo) are taxed differently from your monthly salary. Social insurance is charged on the bonus, and income tax is withheld at a flat rate that depends on your previous month's salary. Enter your bonus to see what reaches your bank account.
Last updated:
The income tax rate on a bonus depends on your previous month's salary
Bonus take-home
¥409,130
Take-home rate
81.8%
Income tax rate applied
4.084%
| Health insurance | ¥24,625 |
|---|---|
| Child and childcare support levy | ¥575 |
| Employees' pension | ¥45,750 |
| Employment insurance | ¥2,500 |
| Income tax (incl. reconstruction surtax) | ¥17,420 |
| Total deducted | ¥90,870 |
Income tax = (bonus − social insurance) × 4.084%. The rate comes from the National Tax Agency's table, based on last month's salary after social insurance (¥255,930) and your number of dependents. Resident tax is never deducted from a bonus.
What is deducted from a bonus
- Social insurance: health insurance (your prefecture's rate), the child and childcare support levy and employees' pension are charged on the bonus rounded down to ¥1,000, split 50/50 with your employer. Employees' pension counts up to ¥1.5 million per bonus. Employment insurance is 0.5% of the bonus.
- Income tax: (bonus − social insurance) × a rate from 0% to 45.945%. The rate is set by the National Tax Agency's table from your previous month's salary after social insurance and your number of dependents.
- Resident tax: not deducted from bonuses. The bonus is included in your yearly income, and resident tax on it is spread over your monthly salary from the following June.
| Bonus | Social insurance | Income tax | You receive |
|---|---|---|---|
| ¥300,000 | ¥44,070 | ¥10,452 | ¥245,478 |
| ¥500,000 | ¥73,450 | ¥17,420 | ¥409,130 |
| ¥1,000,000 | ¥146,900 | ¥34,840 | ¥818,260 |
The bonus tax is only provisional
The rate withheld from a bonus is an estimate. Your real income tax for the year is settled in the December year-end adjustment, so if too much was withheld from your bonus, it comes back then. For your full-year picture, including resident tax, use the take-home pay calculator.
Frequently asked questions
How much of a ¥500,000 bonus do I keep?
With a previous monthly salary of ¥300,000 in Tokyo, under 40 and no dependents, you receive about ¥409,130: ¥73,450 goes to social insurance and ¥17,420 to income tax.
Why is the tax on my bonus higher than on my salary?
The bonus rate is applied up front from a table based on last month's salary, so it can differ from the rate on your monthly pay. What you actually owe for the year is settled in the year-end adjustment in December, which corrects any difference.
Is there a Japanese version of this calculator?
Yes. The same calculation is available on our Japanese bonus take-home calculator.
Official sources
The rates and rules in this calculator come from these Japanese government and insurer publications (in Japanese).
- National Tax Agency: Bonus withholding rate table, 2026 (賞与に対する源泉徴収税額の算出率の表 令和8年分)
- National Tax Agency: Withholding on bonuses (No.2523 賞与に対する源泉徴収)
- Japan Health Insurance Association (Kyokai Kenpo): FY2026 health insurance rates by prefecture
- Ministry of Health, Labour and Welfare: FY2026 employment insurance rates
Other calculators
- Japan Pension Refund Calculator (Lump-Sum Withdrawal Payment)
- Furusato Nozei Limit Calculator (Hometown Tax Donation)
- Health Insurance After Leaving Your Job (National Health Insurance vs Voluntary Continuation)
- Unemployment Benefit Calculator (Employment Insurance)
- Maternity & Childcare Leave Benefit Calculator
- High-Cost Medical Expense Benefit Calculator
- NISA Calculator for Foreign Residents
- Medical Expense Deduction Calculator
- Net to Gross Salary Calculator
- iDeCo Calculator for Foreign Residents
- Retirement Allowance Tax Calculator
These results are estimates based on the stated assumptions. They are not tax advice, and your payslip or tax office may show different amounts. Your inputs are calculated only in your browser and are never sent to Manesimu or anyone else.