Japan Resident Tax (Juminzei) Calculator (Based on Prior-Year Income)

Enter last year's salary, spousal deduction, and number of dependents to estimate this year's Japanese resident tax (income levy, per-capita levy, and forest environment tax) for free.

This is an estimate based on standard rates and deductions. It does not reflect municipality-specific surtaxes (e.g. Yokohama's Green Tax) or the resident-tax exemption for very low incomes (both the income and per-capita levies may be waived). For exact figures, check with your municipality or your resident-tax notice.

What Is the Resident Tax Calculator?

This tool estimates the Japanese resident tax (juminzei) due this year from last year's salary, spousal deduction, and number of dependents. Unlike income tax, resident tax is levied on last year's income, so in years with a job change, retirement, or a big pay swing, this year's take-home pay and the resident tax actually billed can drift apart.

The breakdown shows the income levy (10% of taxable income after an adjustment credit), the per-capita levy (¥3,000 municipal + ¥1,000 prefectural), and the forest environment tax (a ¥1,000 national tax collected together with the per-capita levy since fiscal 2024), so you can see exactly what makes up the "resident tax" line withheld from your pay.

How to Use

Enter last year's salary Enter the annual salary amount from last year's withholding slip, in units of ¥10,000.
Choose the spousal deduction Select "Yes" if your spouse's income is low enough to qualify for the spousal deduction.
Enter your number of dependents Enter the number of general dependents (age 16+) and specific dependents (age 19–22).
Enter the life insurance deduction (optional) For more accuracy, enter the resident-tax life insurance premium deduction from last year's withholding slip.
Check the result This year's resident tax — income levy + per-capita levy + forest environment tax — is calculated automatically.

Tips for getting more out of it

Because resident tax is based on last year's income, quitting or changing jobs this year will not lower this year's resident-tax bill if last year's income was high. Set aside funds before leaving your job.
Households below a certain income may have some or all of the per-capita and income levies waived. Thresholds vary by municipality, so check with your local government if you are close to the line.
When you donate through furusato nozei, the donation minus ¥2,000 may be deducted from the income levy (up to a limit). See the separate "Furusato Nozei Limit Calculator" to check your deduction limit.
Some municipalities (e.g. Yokohama's "Green Tax") add their own surtax on top of the standard rate. This tool only reflects the nationwide standard rate.
The confirmed amount is notified in June via a "Resident Tax Determination Notice." If your actual bill differs significantly from this estimate, a municipality-specific rule may be the reason.

Use Cases

Estimating take-home pay after a job change or retirement

Use your previous salary to see the resident tax due next year and plan your post-retirement budget.

Checking resident tax after returning from leave

Resident tax is still based on last year's income during leave, so you can see the burden in a lower-income year in advance.

Checking your current resident tax before furusato nozei

Useful for seeing this year's resident tax itself before calculating your furusato nozei (hometown tax) donation limit.

Comparing tax burden across salary offers

Compare resident tax across different salary scenarios to see the impact on take-home pay.

Glossary

Income Levy: The portion of resident tax that varies with last year's taxable income: 4% prefectural + 6% municipal = 10% total, after an adjustment credit.
Per-Capita Levy: The flat portion of resident tax charged regardless of income. The standard amount is ¥3,000 municipal + ¥1,000 prefectural = ¥4,000.
Forest Environment Tax: A new national tax introduced in fiscal 2024, ¥1,000 per year, collected together with the per-capita levy. The overall burden is essentially unchanged from before.
Adjustment Credit: Because resident tax allows smaller personal deductions (basic, spousal, dependent, etc.) than income tax, part of the difference is credited back against the tax due. The credit shrinks once taxable income exceeds ¥2,000,000.
Prior-Year Taxation: Resident tax is calculated on income from January–December of the prior year and collected from June through May of the following year — the main reason it can diverge from current income after a job change or retirement.
Resident Tax Exemption: Below a certain income, the per-capita levy, income levy, or both may be fully waived. Thresholds vary by municipality and are not reflected in this tool.

Frequently Asked Questions

It is based on last year's (January–December) income. No matter how much your income changes this year, the resident tax due this fiscal year (June through next May) is determined by last year's income.

Yes. If you had sufficient income last year, resident tax will still be billed even after you retire or become unemployed. It's wise to set aside funds for this before leaving your job.

Below a certain income (thresholds vary by municipality), some or all of the per-capita and income levies may be waived. This tool assumes a standard taxable household and does not model exemptions.

The donation amount minus ¥2,000 may be deducted from next year's income levy, up to a limit. Check your deduction limit with the separate "Furusato Nozei Limit Calculator."

The income levy varies with last year's taxable income (about 10%), while the per-capita levy is a flat charge regardless of income (standard ¥4,000 plus a ¥1,000 forest environment tax).

Side Note — Why Is Japanese Resident Tax "Paid in Arrears"?

Salaried employees in Japan have both income tax and resident tax withheld from their pay each month, but the two are calculated on very different timelines. Income tax is computed in real time based on that month's salary, while resident tax is calculated only after last year's full income is finalized, then withheld in 12 installments from June through the following May. In other words, the resident tax withheld starting this June is actually a "deferred payment" based on last year's income.

This design reflects the fact that resident tax funds prefectural and municipal services — garbage collection, road maintenance, education, and so on — which require an accurate, finalized income figure to allocate fairly. Rather than prioritizing real-time speed like income tax, the system was built around using confirmed income data.

This "paid in arrears" structure is felt most acutely around a career change: after leaving a job, a resident-tax bill still arrives the following year based on the salary earned while still employed, creating the frustrating situation of "my income dropped, but the resident tax didn't." Anyone planning to change jobs or retire is well advised to set aside funds in advance for this one-year-delayed bill.

Starting in fiscal 2024, a new national "forest environment tax" of ¥1,000 per year began being collected alongside the per-capita levy. This began around the same time that a similar ¥1,000 surtax for Great East Japan Earthquake reconstruction funding (in place since fiscal 2014) ended, so the real-world burden has not meaningfully changed.

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