Juuminzei (Resident Tax) Calculator Japan (English)

Juuminzei (住民税) is Japan's local resident tax, charged at a uniform 10% of taxable income (6% prefectural + 4% municipal) plus a flat per-capita levy of about ¥5,000 per year. It is billed based on the previous calendar year's income and is collected either through your monthly salary (employees) or in four quarterly installments (self-employed). Every resident registered in Japan on January 1 owes it for that tax year.

How Juuminzei Works

The formula is simple: (taxable income − basic deduction ¥430,000 − social insurance paid − dependent deductions) × 10% + ¥5,000. The 10% rate splits into 6% prefectural tax and 4% municipal tax. The flat ¥5,000 per-capita portion breaks down as ¥1,000 prefecture (including the new ¥1,000 forest environment tax) and ¥4,000 city/ward. Some cities tweak the rate by a fraction of a percent, but the 10% uniform rate applies almost nationwide since 2007.

Why It's Based on Last Year

Unlike income tax (shotokuzei), which is withheld from your current paycheck, juuminzei is retroactive. Your 2026 resident tax bill is calculated from your 2025 earnings. This catches many foreigners off guard: your second year in Japan usually feels more expensive, because you now pay both current-year income tax and last-year-based resident tax. If you leave Japan, you may still owe juuminzei for the year you departed, billed to your last registered address.

Employee vs Self-Employed Collection

Employees pay via tokubetsu-choushuu (特別徴収): the city sends your employer a bill every May, and your employer deducts 1/12 of the annual amount from each paycheck from June through May the following year. Self-employed residents and freelancers pay via futsuu-choushuu (普通徴収): the city mails four payment slips, due in June, August, October, and January. You can pay at convenience stores, by bank transfer, or via smartphone apps like PayPay.

Moving House and Juuminzei

Your juuminzei is owed to the city where you were registered on January 1 of the tax year — not where you live now. If you move from Shibuya to Osaka in March, Shibuya still collects the full year's tax. When you move abroad, file a tax representative (nouzei-kanrinin) with your final ward office so bills keep reaching someone. Skipping payments can block visa renewals and permanent residency applications, so keep receipts and notify the kuyakusho (区役所) of any address changes promptly.

Disclaimer: Estimates only. Actual juuminzei varies by city. Consult your local city office (kuyakusho/yakuyo).