Japan resident tax calculator
Resident tax (juminzei) is levied on last year's income and collected from salary in 12 instalments, June to May. Enter last year's salary to see this year's annual amount and monthly deduction.
Standard rates + verified municipal surtax data Validated on 18/18 official examples
Computed at standard rates. Municipalities with verified surtaxes (Yokohama, Kobe, Nagoya, Fukuoka, Sapporo, Miyagi Prefecture, Osaka City, Toyooka) can be selected. Osaka City’s prefectural levy includes a ¥300 surcharge through FY2027.
| Employment income | ¥3,400,000 |
| Taxable income | ¥2,270,000 |
| Income levy (shotokuwari)（10%） | ¥224,500 |
| of which adjustment credit | −¥2,500 |
| Per-capita levy (kintowari) | ¥4,000 |
| Forest environment tax | ¥1,000 |
| Resident tax (annual) | ¥229,500 |
| Monthly (payroll, Jul-May) | ¥19,100 |
| June instalment (incl. remainder) | ¥19,400 |
New to Japan? The year-2 pay drop
The single biggest payroll surprise for foreign hires: in your first year there is no resident tax at all, because there is no prior-year Japanese income. From June of year two, a full year of resident tax on year one's salary starts leaving your payslip — with no change in salary, take-home simply drops. Try your own numbers:
| Year 1 (no resident tax yet) Resident tax is levied on last year’s income, so nothing is deducted in your first year. | ¥233,188 / mo |
| Year 2, from June (resident tax starts) Annual resident tax ¥117,300 → monthly ¥9,700 | ¥223,488 / mo |
| The gap (the famous year-2 pay drop) | −¥9,700 |
Budget for it from your first payslip: a rough reserve is one month of the instalment shown above, every month of year one. If you leave Japan, the remaining balance does not disappear — it is settled via a tax representative or lump-sum collection, which catches many leavers out.
How resident tax is computed
Key differences from income tax: the basic deduction is only ¥430,000 (vs up to ¥1,040,000 nationally in 2026), the rate is a flat 10% in almost every municipality, and an adjustment credit reconciles the different personal deductions between the two taxes (implemented here from the actual deduction gaps, with its ¥2,500 floor). Instalments follow the official payroll rule: annual ÷ 12 truncated to ¥100, with the remainder added to June — validated example: ¥4,800,000 salary, ¥700,000 social insurance → ¥229,500/year, ¥19,100 × 11 + ¥19,400 in June.
Municipal differences
Most municipalities use the standard rates, but there are exceptions — Yokohama levies 10.025% with a ¥6,200 flat total, Nagoya is the only city below standard (9.7%), and Toyooka is the only city above standard on the income levy (10.1%). Verified surtax municipalities are selectable in the calculator. Osaka City's income levy is standard, but its prefectural per-capita levy carries a ¥300 surcharge through FY2027: ¥3,000 city + ¥1,300 prefecture = ¥4,300 (¥5,300 with the national forest tax), confirmed from the city's official tax guide.