Resident Calculator 2026 - Japan
Calculate Japanese resident tax (jumin-zei) 2026: 10% proportional (4% prefecture + 6% municipality) plus a fixed ¥5,000 quota based on last year's income.
Annual Income
Resident Tax Results
Come utilizzare Calcolatore Imposta Residenti 2026 - Giappone
Insert your annual income
Insert your annual gross income. The non-resident tax is calculated based on the previous year's income: pay the non-resident tax of 2026 based on the income of 2025.
Understand the structure of the tax setup
Resident tax has two components: a proportional rate of 10% (4% prefecture + 6% municipality) on taxable income, plus a fixed capitation fee of around ¥5,000 per year.
Suggerimenti
- Tax on residents' income is withheld from paychecks starting June of the following year. In your first year of work, you won't be paid anything until June, then a larger withholding will arrive.
- If you move to Japan mid-year, you may be exempt from the resident tax for the first year depending on your arrival date.
- The Furusato Nozei system allows you to allocate part of your resident tax to a town of your choice in exchange for local specialties.
Domande frequenti
What is resident tax (jumin-zei)?
Jumin-zei (resident tax or inhabitant tax) is a local tax paid to your prefecture and municipality. It is calculated based on the previous year's income and is typically paid via 4 quarterly installments (June, August, October, January) or through payroll deduction for employees.
How is resident tax different from income tax (shotokuzei)?
Income tax is national, progressive, and paid in the same year it's earned. Local tax, known as Jumin-zei, is mostly flat-rate (10%) and paid the following year, contributing to a substantial total tax burden for higher earners.
What is the per-capita levy?
The per-capita levy (kintou-wari) is a flat amount paid by all residents regardless of income, typically ¥1,000 (prefecture) + ¥3,000 (municipality) = ¥4,000/year. From 2024, a ¥1,000 forest environment levy was added, bringing the total to ¥5,000.
Are there resident tax deductions?
Yes. The same basic deduction (¥430,000 for most), employment income deduction, spouse deductions, dependent deductions and social insurance deductions apply - though the amounts are slightly different from income tax.