Is the basic tax deduction different between income tax and resident tax?

Yes. While Japan's national income tax provides a basic exemption of 480,000 yen, local resident tax allows a slightly smaller basic exemption of 430,000 yen.

How is resident tax paid by salaried workers vs freelancers?

Salaried employees pay via Special Collection (withheld across 12 monthly paychecks from June to May). Freelancers and self-employed pay via Ordinary Collection in 4 installments.

JapanUpdated for 2026Finance

Japan Resident Tax Calculator 2026 (Juminzei 10% & Monthly Breakdown)

Calculate your annual Japanese Inhabitants/Resident Tax (Juminzei) based on previous year gross income, including 10% Income Levy, 5,000 JPY Per Capita Levy, Forest Environmental Tax, and monthly paycheck deductions.

Income Tax & Brackets Salaries & Monthly Wages Payroll & Deductions

Calculated Result

Annual Resident Tax Total

¥211,500

Estimated Monthly Paycheck Deduction

¥17,625

Calculator Inputs

Previous Year Gross Annual Salary

Quick select:

Annual Social Insurance Paid

Spousal Tax Credit Applied

Annual Resident Tax Total

¥211,500

Estimated Monthly Paycheck Deduction

¥17,625

Income-Based Levy (10%)

¥205,500

Per Capita & Forest Levy

¥6,000

Employment Income Deduction

¥1,340,000

Taxable Inhabitants Base

¥2,080,000

Resident Tax Composition

Income Levy (6% City + 4% Prefectural)

¥205,500(97%)

Per Capita (5k JPY) + Forest Tax (1k JPY)

¥6,000(3%)

Calculated under standard local tax rates (6% municipal + 4% prefectural). Actual amounts may vary slightly depending on municipal surcharges and Hometown Tax deductions.

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 (Local Tax Act § 24, 32, 294) 及び森林環境税法 (均等割・所得割算定基準)Last Verified: 2026-09-03

Calculation Methodology

Annual Resident Tax = Per Capita Levy (5,000 JPY) + Forest Tax (1,000 JPY) + (Taxable Income × 10% - Adjustment Credit 2,500 JPY)

Frequently Asked Questions

The 10% income-based resident tax consists of two standard components: 6% municipal tax (city, ward, town, or village) and 4% prefectural tax.

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Resident Tax Composition

Calculation Methodology

Frequently Asked Questions

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