Resident Tax Calculator
Estimate your Japanese resident tax (10% income levy + per-capita levy) from taxable income, or from an estimated taxable income derived from your salary after the employment income deduction, social insurance, basic deduction, and dependent deductions. Switch between fiscal 2026 (2025 income) and fiscal 2027 (2026 income); the adjustment credit and non-taxable thresholds are included.
Resident tax on income earned January–December 2026, paid from June 2027. The minimum employment income deduction rises from ¥650,000 to ¥740,000, so a single person with salary only owes nothing up to ¥1.19M a year. The resident tax basic deduction stays at ¥430,000 (the higher income tax basic deduction of up to ¥1.04M does not apply to resident tax).
When starting from taxable income, fiscal 2026 and 2027 use the same rates, adjustment credit, and per-capita levy (year differences such as the employment income deduction are reflected in "From Salary (Estimate)"). The adjustment credit assumes a single person (personal deduction difference of ¥50,000).
Dependents aged 16 or older (general dependent deduction of ¥330,000 each). A dependent must have total income of ¥580,000 or less in fiscal 2026 (salary up to ¥1.23M) and ¥620,000 or less in fiscal 2027 (salary up to ¥1.36M).
Auto-estimated at ~15% of salary
Advanced Settings (optional)
Standard rate is municipal 6% + prefectural 4% = 10% total (8% + 2% in designated cities). The standard per-capita levy is municipal ¥3,000 + prefectural ¥1,000 + forest environment tax ¥1,000 = ¥5,000. Some municipalities (e.g. Yokohama) differ.
Breakdown
| Item | Annual |
|---|---|
| Municipal Income Levy | - |
| Prefectural Income Levy | - |
| Per-capita Levy (incl. forest environment tax) | - |
| Total Resident Tax | - |
Basis and Sources (as of October 2026)
- Ministry of Internal Affairs and Communications, Outline of the 2026 local tax reform (Japanese, PDF)
- Ministry of Internal Affairs and Communications, Notice on the 2026 local tax reform (Jan 21, 2026) (Japanese, PDF)
- National Tax Agency, Tax Answer No.1410: Employment income deduction (Japanese)
- City of Yokohama, Fiscal 2026 resident tax calculation example (Japanese)
- City of Yokohama, Tax credits from fiscal 2026 (adjustment credit) (Japanese)
- City of Yokohama, Who pays the per-capita and income levies (non-taxable people) (Japanese)
This tool provides estimates only and actual resident tax may differ.
Per-capita and income levy rates vary by municipality. Always check the latest information from your local city or ward office.
Tax credits such as the dividend, housing loan, and donation (Furusato Nozei) credits, non-salary income, and the income amount adjustment deduction are not reflected. Non-taxable status is judged in "From Salary (Estimate)" using the Grade 1 area thresholds (e.g. Tokyo's 23 wards); Grade 2 and 3 areas have slightly lower thresholds.
This is a general informational estimate, not tax advice. For an accurate amount, consult your municipal office or a tax professional.
How to Use
Choose the Year and Input Method
Select fiscal 2026 (2025 income, being paid now) or fiscal 2027 (2026 income, from June 2027), then choose the "From Taxable Income" or "From Salary (Estimate)" tab. Entering taxable income directly is the most accurate.
Enter Amounts
Enter your taxable income (or salary, dependents, and social insurance). Input in units of 10,000 JPY is also supported.
Review Results
The annual and monthly resident tax, the income-levy and per-capita-levy breakdown, and the adjustment credit appear instantly and recalculate as you change inputs.
Copy if Needed
Use "Copy Result" to copy the breakdown text for household simulations or comparisons.
About the Resident Tax Calculator
Japanese resident tax (juminzei) is a local tax levied on the previous year's income, made up of an income-proportional "income levy" and a fixed "per-capita levy." This tool applies the standard 10% rate to your taxable income (or an estimated taxable income derived from salary), subtracts the adjustment credit, and adds the per-capita levy, computing an approximate resident tax entirely in your browser. It handles the employment income deduction for fiscal 2026 and 2027 and the non-taxable thresholds. Your input is never sent to a server.
Features
- Real-time CalculationSee your estimated resident tax instantly as you type and compare scenarios quickly.
- Income & Per-capita BreakdownShows municipal and prefectural income levies, the per-capita levy, and the adjustment credit.
- Fiscal 2026 & 2027Estimates taxable income from salary and dependents with each year's employment income deduction, and checks non-taxable status.
- Privacy ProtectedAll calculations run in your browser. Income inputs are never sent to a server.
Use Cases
- Estimate next year's resident tax in advance
- Check how a job change or raise affects your resident tax
- Compare the impact of furusato nozei or iDeCo on resident tax
- Gauge your tax burden in household simulations
- Find the salary at which resident tax becomes zero (non-taxable)
FAQ
How is resident tax calculated?
What is the 5,000 JPY per-capita levy?
What if I do not know my taxable income?
Does resident tax differ by municipality?
Is my income data stored or sent anywhere?
How do the 2026 tax changes affect resident tax?
Who is exempt from resident tax?
What is the adjustment credit?
Updates to this tool
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Improved
Finance tools updated for Japan’s 2026 tax reform and FY2026 social insurance rates: Take-Home Pay Calculator, Furusato Tax Limit Simulator, Resident Tax Calculator, Bonus Take-Home Calculator, Freelance Tax Estimator, Crypto & FX Tax Calculator, iDeCo Tax-Saving Simulator and Mortgage Calculator.
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