Total Residence Tax
JPY3,55,000
Prefecture Levy (4%)
JPY1,40,000
Municipal Levy (6%)
JPY2,10,000
Per-Capita Levy (均等割)
JPY5,000
Monthly Deduction
JPY29,583
Japan Residence Tax Calculator — Taxable Income (¥) ₹35,00,000
With taxable income (¥) of ₹35,00,000, the total residence tax is JPY3,55,000.
Taxable income after all deductions (same base as income tax)
Prefecture Levy (4%)
JPY1,40,000
Municipal Levy (6%)
JPY2,10,000
Per-Capita Levy (均等割)
JPY5,000
Total Residence Tax
JPY3,55,000
Monthly Deduction
JPY29,583
Standard 10% rate (4% prefecture + 6% municipal) plus ¥5,000 per-capita levy. Rates vary slightly by municipality. Paid the following year on the prior year's income.
What is the Japan Residence Tax Calculator?
Residence tax (住民税, jūminzei) is levied by Japan's prefectures and municipalities. The standard rate is 10% of the prior year's taxable income — 4% to the prefecture and 6% to the municipality — plus a flat per-capita levy (均等割) of approximately ¥5,000/year. Unlike income tax, residence tax is paid on the previous year's income, meaning new employees in Japan typically face a spike in deductions in their second year.
Formula
Residence Tax = Taxable Income × 10% + ¥5,000 per-capita levy. Paid in the following calendar year.- T_residence
- = Total annual residence tax
- Y
- = Prior year taxable income
How to use the Japan Residence Tax Calculator
- 1
Step 1
Enter your taxable income (after deductions) from your prior year tax return.
- 2
Step 2
The calculator applies the standard 10% rate plus ¥5,000 per-capita levy.
- 3
Step 3
View the prefectural and municipal breakdown plus monthly deduction amount.
Reviewed by
CalcHub Editorial Team
· Financial Content TeamMaintained by our finance content team. Calculators verified against RBI circulars, Income Tax Act, and published formulas. Expert reviewer applications open.
Our editorial team audits every calculator formula against primary sources (RBI, CBDT, SEBI, ICMR) quarterly. We are onboarding independent Chartered Accountants and Certified Financial Planners to review individual calculators — apply at /experts/apply.
Reviewed on
Frequently asked questions
When do I pay residence tax in Japan?
Residence tax is assessed in June based on the previous year's income. Salaried employees have it deducted via payroll from June to May (12 installments). Self-employed and those who left employment pay in 4 installments via direct payment.
Why is residence tax separate from income tax in Japan?
Income tax (所得税) is a national tax collected by the central government, while residence tax (住民税) is a local tax collected by prefectures and municipalities for local services. They are calculated on similar bases but managed separately.
Is residence tax deductible from income tax in Japan?
No. Unlike social insurance premiums, residence tax is not deductible from national income tax. Both are calculated independently on the same taxable income base.
Do foreigners pay residence tax in Japan?
Yes. Any person registered as a resident in Japan as of January 1 — regardless of nationality — must pay residence tax. New arrivals who register residency part-way through the year begin paying in June of the following year.
What is the per-capita levy (均等割) in residence tax?
The per-capita levy (均等割) is a flat annual charge typically around ¥5,000 (¥1,500 prefecture + ¥3,500 municipal). It applies regardless of income level, though very low-income residents may qualify for exemptions.
Sources
Weekly Indian rate update
RBI repo, top FD rates, tax deadlines. Free. No spam.
Calculated with CalcCrack