When resident tax starts, and how much a month

How resident tax works

Resident tax (住民税) is a local tax. The city you live in on 1 January charges it on what you earned in the calendar year before: about 10% of your income after deductions, plus a flat 5,000 yen a year in Tokyo.

If you work for a company, it takes resident tax from your salary in 12 parts, from June to May. Each part is a twelfth of the year cut to the 100 yen below, and June also takes the remainder, so June can be a little more.

Your first year has none, because there was no Japanese salary the year before. From the June after, it is worked out on the months you were paid in your first year. A year later it is worked out on a full year, so it goes up again. Take-home pay drops twice: in the first June, and again a year later.

If you work for yourself, the city sends a bill instead, to pay in four parts: June, August, October and January.

The salary counts from the month of your first pay to December, the same each month, with social insurance for the same months and no separate bonus. Tokyo 23-ward rules and 2026 rates, as in the net salary calculator; take-home pay is after social insurance, income tax and resident tax.