# Bonus tax and deductions in Japan: what you actually take home

URL: https://japanhow.com/money/tax/bonus-tax-japan-foreigners/
Author: JapanHow editors
Updated: Oct 26, 2026

## Summary

As of October 2026, a Japanese bonus (賞与) is taxed in two steps. Social insurance comes off first: for a Tokyo employee under 40, about 14.7% of the bonus (pension 9.15%, health insurance 4.925%, child support levy 0.115%, employment insurance 0.5%). Income tax is then withheld at a flat rate read from a National Tax Agency table. On a ¥600,000 bonus that leaves about ¥490,956. The official tables do not depend on nationality, and year-end adjustment settles the final tax.

## Key facts

- ¥600,000 bonus, Tokyo, under 40: About ¥490,956 take-home
- Pension on bonuses: 18.3%, you pay half
- Pension cap: ¥1.5 million per payment
- Tax rate in the example: 4.084%

Bonus tax in Japan works the same for foreigners as for Japanese employees, and it comes in two steps. As of October 2026, social insurance comes off the bonus first: for a Tokyo employee under 40 that is about **14.7%**. Income tax is then withheld at a flat percentage from a National Tax Agency table. A **¥600,000** bonus leaves about **¥490,956**, roughly 82%. Your payslip shows the exact figures.

**¥600,000 bonus, Tokyo, under 40, no dependents:** About ¥490,956 (Approximation from the FY2026 tables. Your bonus payslip is the real figure.)

## What comes off a bonus in Japan?

A bonus (賞与, shōyo) is charged like salary, with a few differences. Your bonus payslip usually shows these deductions:

| Deduction | Rate as of October 2026 | Your share |
|---|---|---|
| Employees' Pension (厚生年金保険) | 18.3% | Half: 9.15% |
| Health insurance (健康保険), Tokyo, Kyokai Kenpo | 9.85% | Half: 4.925% |
| Child support levy (子ども・子育て支援金) | 0.23% | Half: 0.115% |
| Employment insurance (雇用保険) | 0.5% for most businesses | All of it |
| Income tax (所得税), withheld | Flat rate from the NTA bonus table | All of it |

Long-term care insurance (介護保険) is added to health insurance from age 40 to 64. See the [take-home pay guide](/money/tax/take-home-pay-japan/) for the monthly salary version of this table.

The official pages we read do not mention nationality or visa type. If you are enrolled in social insurance, premiums apply to bonuses too.

## How are pension and health insurance charged on a bonus?

The rate is applied to your bonus after dropping anything under ¥1,000. This amount is the standard bonus amount (標準賞与額). The Japan Pension Service (日本年金機構) says the pension premium is that amount times 18.3%, and you and your employer each pay half.

- **Health insurance.** Kyokai Kenpo (協会けんぽ) says the health premium is the bonus, rounded down to under ¥1,000, times the health rate, split in half. In its Miyagi example, ¥250,500 becomes ¥250,000.
- **Pension cap.** Each payment is capped at **¥1.5 million**. Bonuses paid more than once in the same month are added together before the cap.
- **How many bonuses count.** Up to three bonuses a year are treated as bonuses. If you receive four or more in a year, they count as monthly pay (標準報酬月額) instead.

This article uses Tokyo's Kyokai Kenpo rates. Other prefectures, and employers in their own health insurance society, use different health rates.

## How is income tax withheld from a bonus?

Your employer does not use the monthly table. For most people, the National Tax Agency (国税庁) method is:

1. Take the previous month's salary after social insurance.
2. Find the row for your number of dependents and that salary band in the 2026 bonus rate table (算出率の表).
3. Multiply the bonus, after the social insurance taken from it, by the rate, rounded down to the yen.

For **no dependents** in the 甲 (kō) column, the 2026 table starts like this:

| Previous month's pay after social insurance | Rate on the bonus |
|---|---|
| Under ¥82,000 | 0% |
| ¥82,000 to under ¥94,000 | 2.042% |
| ¥94,000 to under ¥260,000 | 4.084% |
| ¥260,000 to under ¥309,000 | 6.126% |
| ¥309,000 to under ¥342,000 | 8.168% |
| ¥342,000 to under ¥372,000 | 10.210% |

The table continues in steps up to 20.420% for ¥605,000 to under ¥684,000, and higher above that.

**Hand in the dependents declaration:** The 甲 column applies only if you gave your employer the dependents declaration (給与所得者の扶養控除等申告書). Without it, the 乙 (otsu) column applies. We did not check the 乙 bonus rates, but the monthly 乙 column is much higher than 甲 (see the take-home pay guide).

There are two exceptions. If you were **not paid any salary the previous month**, or the bonus (after deductions) is **more than 10 times** the previous month's pay, your employer uses the monthly table instead. The bonus is divided by 6 (or 12 if it covers more than 6 months), taxed, and multiplied back.

From 2027 the withholding includes the special defense income tax (特別防衛所得税) and the tables are revised, according to the National Tax Agency.

## Worked example: ¥600,000 and ¥1,200,000 bonuses

Assumptions: Tokyo, Kyokai Kenpo, under 40, a general business, 甲 column with no dependents, and a previous month's pay of ¥255,930 after social insurance (a ¥300,000 salary, as in the take-home pay guide). That falls in the 4.084% row. Premium rounding is ignored, and we assumed the child support levy applies to bonuses like the health rate (we did not confirm this on an official page), so treat the figures as an **approximation**.

| Line | ¥600,000 bonus | ¥1,200,000 bonus |
|---|---|---|
| Health insurance (4.925%) | −¥29,550 | −¥59,100 |
| Child support levy (0.115%) | −¥690 | −¥1,380 |
| Employees' Pension (9.15%) | −¥54,900 | −¥109,800 |
| Employment insurance (0.5%) | −¥3,000 | −¥6,000 |
| **Social insurance total** | **−¥88,140** | **−¥176,280** |
| Bonus after social insurance | ¥511,860 | ¥1,023,720 |
| Income tax (4.084%) | −¥20,904 | −¥41,808 |
| **Take-home** | **¥490,956** | **¥981,912** |

Social insurance takes about 14.7% and income tax about 3.5%, so you keep close to 82% in both cases. The employer's cost is higher: the employer pays the other half of pension, health insurance and the levy.

Employment insurance is charged on bonuses because labor insurance counts bonuses as wages. The FY2026 worker share is 5/1,000 for most businesses and 6/1,000 for construction, agriculture, forestry, fisheries and sake brewing.

## What about resident tax?

Resident tax (住民税) is not taken from the bonus as a separate line. It is withheld from your salary in 12 monthly installments from June, based on the previous year's income. A bonus raises that income, so it raises the installments that start the next June. The city where you lived on 1 January charges it. See the [resident tax guide](/money/tax/resident-tax-japan-foreigners/).

## Is the tax withheld from my bonus final?

For most employees, no. The National Tax Agency says the employer's year-end adjustment (年末調整) finalizes income tax for most salaried workers, and they do not need a tax return. Check the [year-end adjustment guide](/money/tax/year-end-adjustment-tax-return-foreigners/) for the papers to bring, such as proof for relatives abroad. If you have income beyond one employer, see the [tax return guide](/money/tax/tax-return-japan-foreigners/).

## What if I leave Japan after a bonus?

The [pension refund guide](/money/pension/pension-refund-japan/) explains the lump-sum withdrawal payment (脱退一時金) for non-Japanese who leave. We have not confirmed how bonus contributions count toward the refund amount, so ask the Japan Pension Service.

## What should I check on my bonus payslip?

- **The standard bonus amount** and the pension and health lines. They should be your bonus, rounded down to ¥1,000, times the rates above.
- **Your tax column.** If tax looks very high, ask HR whether your dependents declaration is on file.
- **Your insurer.** If you are not in Kyokai Kenpo Tokyo, your health rate differs.

This page explains the system and is not individual tax advice. For your own situation, ask your tax office (税務署) or a licensed tax accountant (税理士).

## More guides

- [Take-home pay in Japan](/money/tax/take-home-pay-japan/)
- [Resident tax for foreigners](/money/tax/resident-tax-japan-foreigners/)
- [Year-end adjustment and tax returns for foreigners](/money/tax/year-end-adjustment-tax-return-foreigners/)
- [Tax return in Japan for foreigners](/money/tax/tax-return-japan-foreigners/)
- [Pension refund when you leave Japan](/money/pension/pension-refund-japan/)

## Questions people ask

### What is the bonus tax rate in Japan?

There is no single rate. As of October 2026, income tax withheld from a bonus is a percentage read from a National Tax Agency table, based on your dependents and your previous month's salary after social insurance. In our example it is 4.084%. Social insurance of about 14.7% comes off first.

### Do foreigners pay the same bonus tax as Japanese employees?

Yes, as far as the official pages we read show. The tables do not depend on nationality or visa type. If you are covered by social insurance, the same pension, health and employment insurance premiums are charged on your bonus.

### Is resident tax deducted from my bonus?

Not as a separate charge. Resident tax is withheld from salary in 12 monthly installments from June. A large bonus raises your income, so it increases the resident tax bill that starts the following June.

### Why is the tax on my bonus lower than I expected?

Bonus withholding uses a rate table based on last month's pay, not your yearly total. Year-end adjustment (年末調整) settles the real tax for most employees, so withholding is an advance, not the final bill.

## Sources

- [No.2523 賞与に対する源泉徴収](https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2523.htm), National Tax Agency (国税庁) (accessed Oct 26, 2026)
- [給与所得の源泉徴収税額の求め方（令和8年分）](https://www.nta.go.jp/publication/pamph/gensen/zeigakuhyo2026/data/19-22.pdf), National Tax Agency (国税庁) (accessed Oct 26, 2026)
- [厚生年金保険の保険料](https://www.nenkin.go.jp/service/kounen/hokenryo/hoshu/20150515-01.html), Japan Pension Service (日本年金機構) (accessed Oct 26, 2026)
- [賞与支給時の健康保険料額の計算について](https://www.kyoukaikenpo.or.jp/shibu/miyagi/public_relations/020/index.html), Japan Health Insurance Association, Miyagi branch (協会けんぽ宮城支部) (accessed Oct 26, 2026)
- [令和８（2026）年度 雇用保険料率のご案内](https://www.mhlw.go.jp/content/001692566.pdf), Ministry of Health, Labour and Welfare (厚生労働省) (accessed Oct 26, 2026)
- [労働保険の種類と計算方法](https://jsite.mhlw.go.jp/fukui-roudoukyoku/hourei_seido_tetsuzuki/roudou_hoken/tetsuzuki/syurui.html), Fukui Labour Bureau (福井労働局) (accessed Oct 26, 2026)
- [令和８年３月分（４月納付分）からの健康保険・厚生年金保険の保険料額表（東京支部）](https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf), Japan Health Insurance Association (協会けんぽ) (accessed Oct 24, 2026)
- [No.1900 年末調整](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1900.htm), National Tax Agency (国税庁) (accessed Oct 26, 2026)