Resident Tax Guide for Foreigners in Japan【2026 · Calculation, Payment, Leaving Japan】
📋 Table of Contents
Resident tax (juminzei) is a local tax paid to the prefecture and municipality where you live. While income tax is a national tax, resident tax funds local governments. Foreigners with resident registration are taxed under the same conditions as Japanese citizens, and the obligation for the previous year's income remains even in the year you quit your job or leave Japan. This guide covers the per-capita/income-based structure, estimates by income, procedures when quitting or leaving Japan, and the impact on permanent residency applications — updated for 2026.
① What is Resident Tax
Resident tax is the combined name for prefectural and municipal inhabitant taxes, collected together by your municipality. You are taxed by the municipality where you live as of January 1, based on your previous year's (Jan–Dec) income. Employees have it withheld from salary; the self-employed pay in four installments.
② Per-Capita & Income-Based Components
Resident tax = "per-capita levy" (flat) + "income-based levy" (10% of taxable income).
| Category | Standard amount |
|---|---|
| Prefectural (metropolitan) per-capita levy | ¥1,000 |
| Municipal (special ward) per-capita levy | ¥3,000 |
| Resident tax per-capita total (standard) | ¥4,000 |
| Forest environment tax (national, collected together) | ¥1,000 |
| Total taxpayer burden (standard) | ¥5,000 |
※Kanagawa, Osaka, and others levy extra surcharges, making the per-capita amount higher than standard (e.g., Yokohama: ¥1,300 prefectural + ¥3,900 municipal).
| Municipality type | Prefectural | Municipal | Total |
|---|---|---|---|
| Regular municipalities | 4% | 6% | 10% |
| Designated cities (Osaka, Yokohama, Nagoya, Fukuoka, Kobe, etc.) | 2% | 8% | 10% |
Designated cities only differ in the split (2%/8%); the total burden remains 10%.
③ Calculation Examples by Income (FY2026, Single, Tokyo 23 Wards)
The formula is as follows (standard pattern for salaried workers).
Salary income −(employment income deduction)= Employment income
Employment income −(social insurance deduction + ¥430,000 basic deduction, etc.)= Taxable income
Taxable income × 10% − adjustment credit = Income-based levy
Income-based levy + ¥4,000 per-capita + ¥1,000 forest tax = Annual tax
| Annual salary | Employment income | Taxable income (est.) | Income-based levy | Annual resident tax (est.) |
|---|---|---|---|---|
| ¥3,000,000 | ¥2,020,000 | ¥1,140,000 | ~¥112,000 | ~¥116,500 |
| ¥4,000,000 | ¥2,760,000 | ¥1,730,000 | ~¥171,000 | ~¥175,500 |
| ¥5,000,000 | ¥3,560,000 | ¥2,380,000 | ~¥238,000 | ~¥243,000 |
※Assumptions: single, no dependents, social insurance ≈15% of salary, ¥430,000 basic deduction, adjustment credit applied (omitted for ¥5M), ¥5,000 per-capita + forest tax.
Resident tax is based on your previous year's income. Filing your tax return correctly ensures that income is reflected properly.
Start filing easily — MoneyForward Cloud →PR④ Payment Methods (Special & Ordinary Collection)
| Type | Who | Timing |
|---|---|---|
| Special collection | Salaried employees | June to May of the following year, withheld from monthly salary in 12 installments |
| Ordinary collection | Self-employed, unemployed, pensioners, etc. | 4 times a year (June, August, October, January) via payment slips |
For salaried workers, special collection is in principle a legal obligation (handled by the employer). Ordinary collection can be paid at convenience stores, by direct debit, Pay-easy, or smartphone payment (e.g., PayPay bill pay, depending on the municipality).
⑤ Lump-Sum Collection When Quitting or Leaving Japan
Because resident tax is levied on the previous year's income, the obligation remains in the year you quit or leave. If you have an address in Japan on January 1, resident tax from June of the following year still applies.
| Resignation timing | Treatment |
|---|---|
| Resign January 1 – April 30 | The remaining balance is collected in a lump sum from final salary/severance (legally required), even without your request |
| Resign in May | Collected as usual through the final month |
| Resign June 1 – December 31 | Switches to ordinary collection in principle. Lump-sum collection available upon request |
If resident tax remains unpaid at departure, you must appoint a "tax manager" (nozei kanrinin) and notify your municipality before leaving. The tax manager is an individual or corporation residing in Japan — Japanese or foreign. Family, friends, your company, or a tax accountant can serve.
⑥ Reductions & Exemptions
- Single (no dependents) with previous-year total income of ¥450,000 or less → exempt from both levies
- With dependents: income at or below "¥350,000 × (dependents + 1) + ¥310,000 + ¥100,000" (criteria vary by municipality)
- Persons with disabilities, minors, widows, single parents with total income of ¥1.35M or less
- Public assistance recipients
If your tax burden becomes severe due to disasters (earthquake, flood), unemployment, prolonged illness, or financial hardship, you may qualify for a resident tax reduction by applying to your municipality. Requirements and rates vary — consult your local tax office.
⑦ What Happens If You Don't Pay
- Within 1 month after the deadline: 2.4% per year
- Beyond 1 month: 8.7% per year (capped at 14.6%)
Penalties accrue from the day after the deadline. Rates are announced annually — check your municipality's official site for the latest.
Demand letter → reminder → asset investigation → seizure (salary, deposits, real estate, etc.). This is a compulsory collection procedure under the Local Tax Act.
⑧ FAQ
A. No resident tax arises in your arrival year. It taxes the previous year's (Jan–Dec) income, which is zero for your first year. It starts in earnest from June of your second year (if you earned salary in Japan the year before).
A. From FY2026, resident tax arises when annual salary exceeds ¥1.1M (single, no dependents). Below that, you're exempt.
A. It depends on when you resign. January–April: lump-sum collection (balance withheld at resignation); June–December: switches to ordinary collection (slips mailed to your home). You can also ask your new employer to continue special collection.
A. Yes. The portion of your donation exceeding ¥2,000 is credited against income and resident tax. Employees use the "one-stop exception"; the self-employed file a tax return. See the tax filing & resident tax guide.
A. Significantly. PR applications require 3 years of taxation/payment certificates, and late payments are viewed negatively. Moreover, under the Reiwa-6 revised Immigration Act, deliberate non-payment even after obtaining PR can lead to revocation of permanent residency. Always pay on time.
A. Appoint a tax manager and file notification with your municipality. The tax manager is a Japan-resident individual or corporation — family, friends, your company, or a tax accountant. Post-departure payment slips go to the tax manager, who pays on your behalf.
Easy tax filing — Money Forward Cloud
Resident tax is based on last year's income. Filing reflects it correctly. With MF Cloud you just enter the data.
Try it free →※This article contains promotion. Check the NTA and your municipality's official info for details.
