JPJapanUpdated for 2026Finance

Japan Fixed Asset Property Tax Calculator 2026 (Kotei Shisanzei)

Calculate annual Japanese Real Estate Property Tax (1.4%) and City Planning Tax (0.3%) incorporating the 1/6 residential land relief and 50% new home construction abatements.

Calculated Result

Annual Total Property Tax Due

¥180,000

Fixed Asset Tax Portion (1.4%)

¥126,000

Calculator Inputs

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New Home 50% Abatement (First 3 Years)

Annual Total Property Tax Due

¥180,000

Fixed Asset Tax Portion (1.4%)

¥126,000

City Planning Tax Portion (0.3%)

¥54,000

Reduced Land Tax Base (1/6)

¥3,000,000

Land Property Tax

¥42,000

Land City Tax

¥18,000

Building Property Tax

¥84,000

Building City Tax

¥36,000

50% new home construction abatement is currently active on your building.

Land vs Building Tax Breakdown

Fixed Asset Tax Portion (1.4%)
¥126,000(70%)
City Planning Tax Portion (0.3%)
¥54,000(30%)

Calculated under Local Tax Act Art. 341 standard rates. Municipalities may adjust city planning tax ceilings.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 地方税法第341条 (固定資産税の標準税率1.4%) 及び 第349条の3の2 (住宅用地の課税標準特例1/6・1/3軽減)Last Verified: 2026-09-03

Calculation Methodology

Tax = (Land Assessed Value × 1/6 for <=200m²) × 1.4% + Building Assessed Value × 1.4%.

Frequently Asked Questions

Land plots with residential housing receive a statutory assessment base reduction to 1/6 of assessed value up to 200 square meters per housing unit.

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