This page covers residence tax (juminzei; also called “resident tax” or “inhabitant tax”) on an employee’s salary. It explains how the amount is set, when you pay it, and what happens when you leave.
Choose the tax from June 2027 or the tax you pay now.
Enter that year’s salary before tax, bonuses included.
Below the result, enter your social insurance and iDeCo, if you know them.
Tick “designated city” if it applies, and pick your city’s grade.
Add your spouse and children.
How residence tax is calculated
Taxable income is your salary after the employment income deduction, minus deductions. The basic deduction is ¥430,000, smaller than for income tax.
The income levy is 10% of taxable income: 4% to the prefecture and 6% to the city (2% and 8% in the 20 designated cities).
An adjustment credit then lowers the income levy, usually by ¥2,500 for a single person with no dependents.
Everyone taxed also pays a per capita levy of ¥4,000 and the forest environment tax of ¥1,000.
Low incomes are tax-free. Single, with salary only, in a grade 1 city: no residence tax up to a salary of ¥1,190,000.
Rounding, the tax-free limit and the adjustment credit
Taxable income is rounded down to ¥1,000. The prefecture and city income levies are each rounded down to ¥100.
The tax-free limit grows with your spouse and dependents, children under 16 included. For the per capita levy, it also depends on your city’s grade (1 to 3).
The adjustment credit is 5% of a base of at least ¥50,000. With a spouse or dependents the base is larger, mainly at taxable income up to ¥2 million.
Tax from June 2026 (on 2025 income): the single, grade 1 limit is a salary of ¥1,100,000.
When you pay residence tax, and the first year
Residence tax is charged by the city you live in on January 1, on your income for the previous calendar year. You pay it from June to the next May.
Your employer usually deducts it in 12 payments from June to May. Otherwise you pay it in 4 installments: June, August, October and January. In your first year of work in Japan, there is usually none. If you move within Japan, you keep paying the January 1 city for that year.
Leaving Japan or your job
If you lived in Japan on January 1, you owe that year’s residence tax, even if you leave in spring.
Leave your job between January 1 and April 30: your employer deducts the rest in one go from pay or severance paid by May 31, if that is more than the rest.
Leave between June and December: the city bills you for the rest, unless you ask your employer to deduct it in one go.
Leave Japan with tax still to pay: name a tax agent (nozei kanrinin) in Japan for your city, or get the city’s approval not to.
Sources and date checked
Sources: Local Tax Act and the Ministry of Internal Affairs and Communications. Checked . Rules for June 2027 to May 2028 and the year before.
The calculator uses the same value file and calculation as the Japanese residence tax calculator on this site.
Frequently asked questions
How much is residence tax in Japan?
At the standard rates, about 10% of last year’s taxable income plus ¥5,000 a year. On a ¥5,000,000 salary with ¥723,132 of social insurance and no dependents, it is ¥243,000 for June 2027 to May 2028.
Why did I pay no residence tax in my first year in Japan?
Residence tax is charged on the previous year’s income to people living in Japan on January 1. With no income in Japan last year, there is nothing to tax yet. It usually starts in June of your second year.
Do I have to pay residence tax if I leave Japan?
Yes, if you lived in Japan on January 1, you owe that fiscal year’s residence tax. If you leave your job between January 1 and April 30, your employer deducts the rest from your last pay when it is enough.
What is the difference between residence tax and income tax in Japan?
Income tax is national and charged on this year’s pay. Residence tax goes to your prefecture and city and is charged on last year’s income. Its deductions are smaller: the basic deduction is ¥430,000.
When will I know my residence tax amount?
Your city normally sends the amount to your employer by May 31, and your employer passes the notice to you. If you pay it yourself, the city sends you a tax notice at least 10 days before payment is due.
Notes and your data
This is an estimate. The final amount is decided by your city office.
Your inputs are saved only in this browser (localStorage, key seido-keisan_residencetax_draft) and are never sent anywhere.
This is not tax advice. Some cities add their own levies or use other rates.