Nenkin Refund
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Nenkin refund table

Employees' Pension (Kosei Nenkin)

Amounts without bonuses. The 20.42% income tax is withheld when the payment is made and can usually be claimed back through a tax agent.

Monthly salary ¥150,000

MonthsBefore taxTax 20.42%Paid to you
12 months¥165,000−¥33,693¥131,307
24 months¥330,000−¥67,386¥262,614
36 months¥495,000−¥101,079¥393,921
48 months¥660,000−¥134,772¥525,228
60 months¥825,000−¥168,465¥656,535

Monthly salary ¥200,000

MonthsBefore taxTax 20.42%Paid to you
12 months¥220,000−¥44,924¥175,076
24 months¥440,000−¥89,848¥350,152
36 months¥660,000−¥134,772¥525,228
48 months¥880,000−¥179,696¥700,304
60 months¥1,100,000−¥224,620¥875,380

Monthly salary ¥250,000

MonthsBefore taxTax 20.42%Paid to you
12 months¥275,000−¥56,155¥218,845
24 months¥550,000−¥112,310¥437,690
36 months¥825,000−¥168,465¥656,535
48 months¥1,100,000−¥224,620¥875,380
60 months¥1,375,000−¥280,775¥1,094,225

Monthly salary ¥300,000

MonthsBefore taxTax 20.42%Paid to you
12 months¥330,000−¥67,386¥262,614
24 months¥660,000−¥134,772¥525,228
36 months¥990,000−¥202,158¥787,842
48 months¥1,320,000−¥269,544¥1,050,456
60 months¥1,650,000−¥336,930¥1,313,070

Monthly salary ¥350,000

MonthsBefore taxTax 20.42%Paid to you
12 months¥385,000−¥78,617¥306,383
24 months¥770,000−¥157,234¥612,766
36 months¥1,155,000−¥235,851¥919,149
48 months¥1,540,000−¥314,468¥1,225,532
60 months¥1,925,000−¥393,085¥1,531,915

Monthly salary ¥400,000

MonthsBefore taxTax 20.42%Paid to you
12 months¥440,000−¥89,848¥350,152
24 months¥880,000−¥179,696¥700,304
36 months¥1,320,000−¥269,544¥1,050,456
48 months¥1,760,000−¥359,392¥1,400,608
60 months¥2,200,000−¥449,240¥1,750,760

National Pension (Kokumin Nenkin)

For people whose last premium was paid in fiscal year 2026 (April 2026 to March 2027). No tax is withheld from the National Pension part.

Months paidAmount
12 months¥107,520
24 months¥215,040
36 months¥322,560
48 months¥430,080
60 months¥537,600

How the amounts are calculated

  • Employees' Pension: average standard monthly remuneration × payment rate. The rate rises with the months enrolled: 1.1 for 12 months, 2.2 for 24, 3.3 for 36, 4.4 for 48 and 5.5 for 60. The table treats the salary shown as the average standard monthly remuneration.
  • Months are counted in steps of 6, up to 60 months.
  • National Pension: ¥53,760 for each 6 months, the amount set for fiscal year 2026.
  • With bonuses, other months or your own salary, use the calculator.
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Free tools for foreigners in Japan

Pension refundEstimate how much of your Japanese pension you get back when you leave Japan. Employees' Pension and National Pension, after the 20.42% tax, using the official 2026 tables.Open →Leaving checklistEnter your departure date and get every task with its date: moving-out notice, resident tax, pension refund, residence card, bank and phone.Open →Agreement checkCheck whether Japan has a social security agreement in force with your country, whether pension periods can be totalized, and what that means for the lump-sum.Open →PR days abroadAdd your trips out of Japan and see your days abroad for each year and your longest trip, ready for the permanent residence application.Open →Resident taxEstimate your 2026 resident tax (juminzei) from your 2025 salary, with the new ¥650,000 minimum employment income deduction. Monthly amount included.Open →

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