Overview

Resident tax (住民税) is a local tax paid to both the prefecture and municipality based on the previous year's income. It is calculated automatically based on the income tax return, and a tax notice is sent around June. Sole proprietors (個人事業主) under ordinary collection (普通徴収) pay in four quarterly installments. Employees of corporations have it deducted from salary (special collection / 特別徴収).

Key things to know

• Paid in 4 installments (June, August, October, January) • Calculated based on the previous year's income (pay-in-arrears) • No separate filing is needed if you've filed your income tax return • A tax notice from the municipal office arrives around June • Corporate employees have it deducted from salary via special collection (特別徴収)

Related dates