Tool
Residence Tax Calculator
Estimate your Japanese residence tax (住民税) and understand the Year-2 shock. No signup required.
Annual residence tax (住民税)
¥243,000
¥20,250 per month (paid June to May)
The Year-2 Shock Explained
Year 1 in Japan
¥0
No prior-year income in Japan
Year 2 in Japan
¥243,000
Based on Year 1 income
Residence tax (住民税) is calculated on the previous year's income. In your first year in Japan, you pay nothing. In your second year, you suddenly owe the full amount — often a shock when your paycheck drops by ¥20,250/month. Budget for this from day one.
Tax breakdown
Calculation breakdown
| Gross annual salary | ¥5,000,000 |
| Employment income deduction (給与所得控除) | -¥1,440,000 |
| Social insurance deduction (社会保険料控除) | -¥750,000 |
| Basic deduction (基礎控除) | -¥430,000 |
| Taxable income (課税所得) | ¥2,380,000 |
| Prefectural tax (都道府県民税 ~4%) | ¥95,200 |
| Municipal tax (市区町村民税 ~6%) | ¥142,800 |
| Flat-rate portion (均等割) | ¥5,000 |
| Total residence tax (住民税) | ¥243,000 |
Monthly payment schedule
Annual total
¥243,000
Monthly (approx.)
¥20,250
% of gross income
4.9%
Employees: deducted from your paycheck starting June
Residence tax is split into 12 installments and deducted from your salary from June to the following May. Freelancers receive a bill (納付書) and pay in 4 installments (June, August, October, January). Read the Tax Filing Guide
This calculator provides estimates for educational purposes only. Actual residence tax depends on your specific municipality's rates, available deductions (medical expenses, iDeCo, furusato nozei, etc.), and individual circumstances. Standard rates of ~4% prefectural + ~6% municipal are used. Some municipalities have slightly different rates. Consult your city office (市区町村役所) or a licensed tax accountant (税理士) for your specific situation.