🏛️ Japan Resident Tax Calculator

Resident tax (住民税, jūminzei) is a local tax paid to your city/ward (市町村民税) and prefecture (都道府県民税). Unlike national income tax it is calculated on last year’s income and is charged in the current year. It has two parts: an income-based levy (所得割) of a flat 10% (6% municipal + 4% prefectural) on your taxable income, and a per-head equal levy (均等割) — a flat amount per person — the standard since FY2024 is 5,000 yen combined (1,500 prefectural + 3,500 municipal, with the municipal portion already including the 1,000-yen national forest environment tax).

Employers deduct resident tax from monthly salaries (usually 11 instalments from June to next May), but the amount was decided the year before. Self-employed people pay it in four quarterly instalments (普通徴収). Because the timing surprises newcomers — your first job’s June payslip suddenly shrinks — it pays to estimate the number before you commit to a rent budget. Combine the result with the income tax calculator for the full national + local picture.

The calculation starts from your total income (総所得金額) for the previous year and applies the resident-tax social insurance premium, the basic deduction (43万 for income under 24 million in 2026), the employment income deduction (給与所得控除) for employees, and deductions for dependents and insurance. The remainder is the taxable income for resident tax. Resident tax does not allow the national income tax’s 48万 basic deduction — it uses 43万 instead; the employment income deduction itself follows the same scale as national income tax (the old, slightly smaller local scale was abolished in 2020).

How resident tax is built. Resident tax (juminzei) combines an income-linked levy with a flat per-capita levy.

Your city sends a tax notice (納税通知書) in May/June each year showing the breakdown. The monthly figure for employees is roughly one eleventh of the annual levy. To see how resident tax stacks up against your national income tax, use the Japan income tax calculator side by side, or add both to the take-home pay calculator for the full payslip picture.

1. Choose income type: salary (給与) or self-employment (事業/雑所得).
2. Enter your previous-year total income in yen.
3. Optionally add your annual social insurance premium.
4. Select dependents and any spouse for deduction adjustments.
5. Click Calculate to see the annual resident tax, the per-month salary deduction, and the per-head equal levy split.

Why is resident tax based on last year's income?

By law the levy uses the income of the preceding year, and the fiscal year of resident tax runs June to May. It gives municipalities time to verify your income from the national tax return data before billing you.

What is the equal levy (均等割) exactly?

It is a flat per-head tax — the standard since FY2024 is 5,000 yen (prefectural 1,500 + municipal 3,500, the municipal portion already including the 1,000-yen national forest environment tax). Some municipalities set it higher. It applies even if your income is below the income-levy threshold.

Do students or low earners pay resident tax?

Those with previous-year income under the city’s exemption threshold — typically taxable income under 350,000 yen plus a fixed base — are exempt from both the income levy and the equal levy in most cities. Part-time students near the threshold often qualify.

When do I pay resident tax as an employee?

Your employer deducts it from salary in 11 or 12 instalments from June (or May in some cities) through the following spring. The first deduction in June comes as a surprise to many first-year employees because no tax was withheld in May.

Is resident tax deductible anywhere?

No — resident tax is not deductible from your own income tax (it is not an expense). But the social insurance premiums you pay are deductible, which is why entering them reduces your taxable base in this calculator.

What is the 森林環境税 on my notice?

A national forest environment tax of 1,000 yen per person, collected together with resident tax by municipalities since fiscal 2024, earmarked for forest preservation and regional development.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

Resident tax follows the previous year, so the tax you pay from June 2026 to May 2027 is based on 2025 income — if you changed jobs or had an unpaid gap, the lag can feel abrupt. Municipalities add small extras to the equal levy (森林環境税 is collected with it nationwide since 2024 at 1,000 yen), so your notice may differ slightly from a nationwide estimate. The resident-tax basic deduction is 43万, one notch below the national 48万, which is why resident tax usually exceeds 10% of the national figure. When you plan a move, check the new city’s equal levy — a few cities add a municipal surcharge of 1,000-2,000 yen. Pair the yearly result with the withholding calculator to see what your monthly payslip will actually show.