How Foreigners File Taxes & Claim a Refund in Japan【2026 · e-Tax】
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📋 Contents
- If you have a single employer and your year-end adjustment is complete, you generally don't need to file a separate tax return — but side/freelance income, a medical expense deduction, or furusato nōzei can make filing necessary or worthwhile.
- Resident tax is calculated on the previous year's income and billed the following year; if you quit or leave Japan mid-year, you may need to pay the remaining balance in one lump sum.
- Deductions such as medical expenses, a mortgage deduction, and furusato nōzei (without the one-stop option) can be claimed through a tax return (refund filing) if you meet the requirements and have the documents.
- For 2025 income (Reiwa 7), the income-tax basic deduction was raised from ¥480,000 to ¥580,000, with a special top-up to ¥950,000 for total income of ¥1.32 million or less. A further FY2026 (Reiwa 8) reform raises it again for 2026 and 2027 income: for residents, ¥1.04 million for total income of ¥4.89 million or less, ¥670,000 up to ¥6.55 million, and ¥620,000 above that (up to ¥23.5 million). It takes effect on 1 December 2026 and applies to 2026 income; for most employees it is reflected in the year-end adjustment in December 2026.
- The minimum employment-income deduction rose from ¥550,000 to ¥650,000 for 2025 income (flat up to ¥1.9 million of salary), and to ¥740,000 for 2026 and 2027 income (flat up to ¥2.2 million of salary). For 2026 income the Ministry of Finance describes the income-tax threshold (the so-called 103-man-yen wall) as ¥1.78 million, and the income limit for dependants rises to ¥620,000 (about ¥1.36 million if salary is the only income), up from ¥580,000 (about ¥1.23 million) for 2025. Individual results vary; check with the tax office.
- The filing period for 2025 (Reiwa 7) income was 16 Feb – 16 Mar 2026 (15 Mar was a Sunday). For 2026 (Reiwa 8) income, the statutory period is 16 Feb – 15 Mar 2027.
A clear guide to how foreigners file taxes in Japan: who must file, the documents you need, the e-Tax steps, and handy filing software. Even company employees may need to file if they have side income or leave a job mid-year — and skipping it can lead to penalties.
- Company employees can often complete all tax obligations through year-end adjustment (nenmatsu chōsei) alone.
- You must file separately if you have a single employer and side or freelance income over ¥200,000/year (profit after expenses, not revenue). To claim a medical expense deduction, to use furusato nōzei without the one-stop option, or to claim a home loan deduction in the first year, you need to file a return.
- e-Tax lets you file from home with a My Number card and smartphone; the NTA has an English website and publishes foreign-language input manuals for salaried foreign residents.
- Resident tax is based on the previous year's income; if you quit or leave Japan mid-year, the remaining balance may be collected in a lump sum.
This is a hands-on guide — from deciding whether you need to file, to preparing documents, filing via e-Tax, and using tax-filing software — so you can actually complete the process.
① Who Must File
- Salary income over ¥20 million
- Salaries from two or more employers (in some cases, for example when pay not covered by year-end adjustment plus other income exceeds ¥200,000)
- Side/freelance income (profit after expenses, not revenue) over ¥200,000 a year, if you have a single employer
- Quit mid-year and did not start a new job (no year-end adjustment; usually a refund filing)
- Medical expenses over ¥100,000 (medical deduction)
- Furusato nozei (without one-stop exception) · first year of a home loan
Some items above — medical expenses, furusato nozei without the one-stop exception, the first year of a home loan deduction, and quitting mid-year — are not obligations as such: you file a return to claim the deduction or refund.
For income categories, deductible expenses, and invoice notes when filing as a side worker or freelancer, see the freelance & side job tax guide.
② Annual Tax Schedule
- 16 Feb – 15 Mar: Filing season for the previous year's income (refund-only returns can be filed from 1 January)
- 15 Mar: Income tax payment deadline (16 Mar in 2026, because 15 Mar was a Sunday)
- June: Resident tax notices arrive; salary withholding begins for employees
- December: Year-end adjustment (handled by employers)
③ Filing Steps
- Gather documents (withholding slip, My Number, residence card, deduction certificates)
- Choose a method: e-Tax (online, recommended) / tax office counter / mail
- Enter data at the NTA's tax return preparation site — calculations are automatic
- Submit and pay. Register a bank account if you're due a refund
We don't rank services based on whether they're an advertiser. When choosing tax-filing software, consider the points below.
- Language support: can you operate it and get help in a language other than Japanese?
- Mobile-friendliness: can you realistically complete data entry through filing on a smartphone alone?
- e-Tax integration: does it support electronic online submission with a My Number card?
- Pricing: is the free-plan scope and paid-plan pricing clear?
- Support: is there a help desk or support info available if you get stuck?
④ About Resident Tax
Resident tax is a local tax paid to prefectures and municipalities. Everyone living in Japan on January 1 (including foreigners) is subject. It is levied on the previous year's income, typically "10% income-based + a few thousand yen flat."
For detailed calculation, payment methods, and what to do when leaving Japan, see the dedicated resident tax guide.
⑤ FAQ
A. Yes. Foreigners with a residence card and resident registration are assigned a My Number and can apply for the card. For e-Tax, first-time users are now guided to the My Number Card method, because the NTA has stopped issuing new e-Tax IDs and passwords (announced 25 September 2025).
A. The NTA's tax-return preparation site is in Japanese, but the NTA publishes step-by-step input manuals for foreign residents who are salaried employees in English, Chinese (Simplified and Traditional), Vietnamese, Portuguese and Nepali; they cover simple returns only. Language support at tax offices varies and consultations are normally by prior reservation, so ask your tax office in advance.
A. Simple personal transfers and family support are generally not taxed. However, side income or overseas earnings sent to Japan may require filing. Consult the tax office or a tax accountant if unsure.
In the first year of a home loan, you must file taxes to claim the mortgage deduction. For screening and conditions of home loans for foreigners, see the home loan guide for foreigners.
Sources & references
- NTA「No.1199 Basic deduction ↗」
- NTA「No.1410 Employment income deduction ↗」
- NTA「No.2020 Final tax return ↗」
- NTA「No.1900 Salaried employees who need to file a final tax return ↗」
- NTA「How to complete year-end adjustment, 2026 (Reiwa 8) edition — changes from last year ↗」
- NTA「No.12004 Income tax information for an individual who will leave Japan ↗」
- Ministry of Finance「FY2026 tax reform outline ↗」
For those anxious about tax-return calculations and paperwork. Some services let you complete everything online, from data entry to filing (e-Tax). Useful if you have multiple income sources or are filing for the first time.
Easy tax filing — Money Forward Cloud
Auto-totals your income and expenses. Just follow the screen to create your return. Mobile-friendly.
- Prefer a guided on-screen flow (Japanese-language interface)
- Want to finish filing using just a smartphone
- Want deduction entry automated
* MoneyForward Cloud offers a 1-month free trial; continued use requires a paid plan (it does not switch to a paid plan automatically).
※Completes online. Please review and confirm the final filing content yourself.
※This article contains promotion. Check the NTA and your municipality's official info for details.
