Resident tax in Japan (juminzei), explained

As of July 2026. Rates and the per-capita amount vary slightly by municipality — confirm with your own city/ward office.

Resident tax (住民税, juminzei) surprises a lot of newcomers, because of when it’s charged. Understand the timing and the rest is simple.

What it is

“The Individual Resident Tax is assessed and collected by the municipality where the employee (taxpayer) resides as of January 1.” (Inagi City, official English)

It’s a local tax with a prefectural and a municipal part, funding local services. It doesn’t depend on your nationality or visa type.

The timing trap

“The Individual Resident Tax consists of the ‘Income Tax’ based on the previous year’s income amount and the ‘Fixed Tax’ which is taxed at a flat rate.” (Inagi City, official English)

It’s based on the previous year’s income but billed the following year, with notices around June. Two consequences:

• A new arrival with no prior-year Japanese income usually pays little or nothing the first year — then gets a full bill the next.
• Leaving Japan does not erase tax already assessed on prior-year income.

How much

“The tax rate is 4% prefectural + 6% municipal, together 10%.” (Ministry of Internal Affairs and Communications — translated)

So the income-based portion (shotoku-wari) is about 10% of taxable income, plus a flat per-capita portion (kinto-wari, standard base ¥4,000 = ¥1,000 prefectural + ¥3,000 municipal). Since FY2024 a national Forest Environment Tax of ¥1,000 (森林環境税) is also collected together with resident tax — it replaced the former reconstruction surcharge — so most people’s per-capita total is about ¥5,000. Designated (“seirei”) cities split the 10% differently (2% + 8%), and small local variations exist.

Residents whose income falls below certain thresholds are exempt from the income-based portion and sometimes the per-capita portion; the thresholds depend on your municipality and household (dependants etc.). If your prior-year income was low or zero, you may owe little or nothing — confirm with your city/ward office.

How it’s collected

• Special collection: your employer deducts it from monthly salary across 12 months and remits it — the default for employees.
• Ordinary collection: you pay yourself using vouchers/bank transfer, typically in a few installments — common for the self-employed, freelancers and those between jobs.

Leaving Japan

“Upon leaving Japan, international residents must appoint someone still living in Japan as their tax agent (納税管理人 / nōzei kanri-nin).” (Hiroshima City, official English)

Before departure, either settle the outstanding amount at city hall, or file the tax-agent declaration so your agent receives and pays the bill.

FAQ

General information, current as of July 2026, not tax advice. Rates and per-capita amounts vary by municipality — confirm with your city/ward office via the sources below.