住民税計算機 2026 — Japan Resident Tax
Calculate Japanese jumin-zei (住民税 resident tax) 2026: 10% proportional levy (4% prefecture + 6% municipality) plus ¥5,000 per-capita levy. Based on prior year income.
Annual Income (年収)
住民税 Result
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Enter your annual income (年収)
Enter your annual gross income (年収). Jumin-zei is calculated based on the prior year's income — you pay 2026 jumin-zei based on your 2025 income.
Understand the tax structure
Jumin-zei (住民税) has two components: proportional levy (所得割) at 10% (4% prefecture + 6% municipality) of taxable income, plus a flat per-capita levy (均等割) of approximately ¥5,000/year.
Suggerimenti
- Employees have jumin-zei deducted from salary from June of the following year. In your first year of employment, you pay nothing until June — then a lump sum appears.
- If you move to Japan mid-year, you may be exempt from jumin-zei for that first year depending on your arrival date.
- The furusato nozei (ふるさと納税) donation system allows you to redirect part of your jumin-zei to a municipality of your choice in exchange for local products.
Domande frequenti
What is jumin-zei (住民税)?
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 jumin-zei different from income tax (所得税)?
Income tax (shotokuzei) is national, progressive and paid in the same year as earned. Jumin-zei is local, mostly flat rate (10%), and paid the following year. Combined, they create a significant total tax burden for higher earners.
What is the per-capita levy (均等割)?
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 jumin-zei deductions?
Yes. The same basic deduction (基礎控除 ¥430,000 for most), employment income deduction (給与所得控除), spouse deductions, dependent deductions and social insurance deductions apply — though the amounts are slightly different from income tax.