2026 TAX GUIDE
How much is resident tax and when is it paid?
Resident tax is generally based on the prior year’s income and consists of an income-based levy plus a per-capita levy.
Direct answer
Which income year determines resident tax?
Payroll withholding usually runs from June through May. The exact notice depends on municipality, prior income, and deductions.
Which income year is used?
Resident tax generally uses prior-year income and combines the income-based levy, per-capita levy, and forest-environment tax. Payroll withholding usually runs from June through May.
Worked flow for a ¥5m salary
Start with employment income after the salary deduction, subtract employee insurance and basic deductions to get the taxable base, apply the income-based levy, then add the per-capita and forest-environment levies.
Why can the notice differ?
Municipal rates, per-capita amounts, prior-year income, deductions, and donations can differ. Use the municipal notice as the final source.
Resident-tax components and timing
| Item | Overview |
|---|---|
| Income-based levy | Usually based on a combined standard rate of 10% |
| Per-capita levy | Fixed amount; varies by municipality and year |
| Tax year | Generally based on prior-year income and billed in the following year |
| Payroll withholding | Usually June through the following May |
Worked examples
- For a ¥5m salary, the estimate starts with employment income after the salary deduction, subtracts employee insurance and basic deductions, applies the income-based levy, then adds the per-capita levy and forest-environment tax. Under this site’s standard case, it is about ¥245k per year.
- A raise can change current income tax first, while payroll resident-tax withholding may change from the following June.
- The notice varies with municipality, prior-year income, per-capita levy, and deductions.
Official source and check date
Rules checked: 31 August 2026 · Calculator logic updated: 4 September 2026 · Page updated: 4 September 2026
Tokyo Metropolitan Tax Bureau: Individual resident taxFrequently asked questions
How does this affect take-home pay?
The calculator applies the same 2026 engine to taxes and employee insurance.
Is annual income enough for an exact answer?
No. Age, dependents, prefecture, bonuses, and standard remuneration also matter.
Where can I verify the figures?
Inline links point to the NTA, MHLW, Japan Pension Service, and other official sources.
What if rules change?
The update history records the effective date and rule version.
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