Resident tax for foreigners moving in
Overview
Resident tax for foreign residents who move into the ward. The amount is set each June and has two parts: a flat part and an income part, which depends on the previous year's income. You pay it to the city or ward where you lived on 1 January, even if you moved out after 2 January. A ward you move into after 2 January does not charge this tax for that year. The guide was written by the Taxation Section and the Tax Payment Section.
What resident tax is
Resident tax combines the municipal tax and the prefectural tax. Its amount is set each June. It has two parts: a flat part, and an income part based on the income of the previous year (1 January to 31 December). The flat part includes the forest environment tax, a national tax of 1,000 yen per person a year, from fiscal year 2024.
Which city or ward taxes you
Resident tax is charged by the city or ward where you lived on 1 January of that year. If you move out after 2 January, you still pay that year's tax to that city or ward. If you move in after 2 January, the city or ward you move into does not charge tax for that year.
Guides and leaflets
- Ward tax guidebook: explains how resident tax works
- Resident tax of the 23 wards: explains its purpose, system and calculation in Japanese, English, Chinese and Korean
Related links
- Resident tax for foreign residents (Ministry of Internal Affairs and Communications)
- Resident tax for foreign workers in Japan (Tokyo Metropolitan Government Tax Bureau)
- Resident tax and light motor vehicle tax after moving out
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How to apply
Contact
Taxation Section and Tax Payment Section
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