Freelance Tax Simulation (Japan)
Estimate the total tax and social insurance burden for a Japanese sole proprietor. Enter your annual revenue, expenses, blue return deduction, and dependents to see income tax, resident tax, national health insurance, national pension, and enterprise tax, plus your take-home amount.
Input
Enter your annual revenue, expenses, blue return deduction, and other details to estimate business income, income tax, resident tax, national health insurance, national pension, enterprise tax, and your take-home amount.
Total deductible expenses such as supplies, rent, and communication costs
The deductible amount depends on requirements such as e-filing. White return filing is 0 yen.
Roughly 3 to 5 percent by industry; exempt businesses are 0 percent. Applied to business income after a 2,900,000 yen proprietor deduction.
Number of general dependents. Approximated at 380,000 yen for income tax and 330,000 yen for resident tax per person.
Result
Total tax and social insurance (estimate)
1,728,803yen
Take-home (estimate)
4,271,197 yen
Income tax
405,643 yen
Resident tax
422,400 yen
National health insurance
542,000 yen
National pension
203,760 yen
Enterprise tax
155,000 yen
Take-home rate
71.2 %
Breakdown
| Annual revenue | 8,000,000 yen |
| Annual expenses | 2,000,000 yen |
| Business income (revenue minus expenses) | 6,000,000 yen |
| Blue return special deduction | 650,000 yen |
| Social insurance deduction (health insurance plus pension) | 745,760 yen |
| Taxable income (income tax) | 4,124,000 yen |
| Income tax (including reconstruction surtax) | 405,643 yen |
| Resident tax | 422,400 yen |
| Enterprise tax | 155,000 yen |
| Total tax and social insurance | 1,728,803 yen |
| Take-home | 4,271,197 yen |
How it works
- Business income is calculated as annual revenue minus annual expenses. From this we subtract the blue return deduction (choose 650,000, 550,000, or 100,000 yen; white return is 0), the basic deduction of 480,000 yen, the social insurance deduction (national health insurance plus national pension), and dependent deductions to get the taxable income for income tax and resident tax.
- Income tax uses progressive brackets (5 to 45 percent) plus a 2.1 percent special reconstruction surtax. Resident tax is approximated as a 10 percent income levy plus a 5,000 yen per capita levy.
- National pension is fixed at the 2024 (Reiwa 6) monthly amount of 16,980 yen (about 204,000 yen per year). National health insurance is estimated as roughly a 10 percent income levy plus per capita levies; actual rates and caps vary widely by municipality, so this is only a guide.
- Enterprise tax (kojin jigyo zei) uses an industry rate (roughly 3 to 5 percent; some businesses are exempt at 0) applied to business income after a 2,900,000 yen proprietor deduction. The blue return deduction does not apply to enterprise tax.
- This tool gives a rough estimate using representative 2024 (Reiwa 6) rates and simplifies many deductions. Actual taxes and premiums depend on your municipality, year, and personal circumstances, so confirm exact figures with a tax accountant or your local tax office. Amounts are in Japanese yen.
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Freelance Tax Simulation (Japan)