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Japan Property Tax Calculator 2022

Calculate Fixed Asset Tax (Kotei Shisan Zei) with land reductions and exemptions

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🏡 Property Information

Fixed Asset Tax Valuation (not market value)

📊 Tax Settings

Located in City Planning Area (Apply 0.3% City Planning Tax)
Apply Residential Land Reduction

🎁 Building Exemptions

New Residential Building Reduction (50% off for 3-5 years)

💰 Tax Summary

Enter property details and calculate to see tax estimate

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Understanding Fixed Asset Tax (2022)

📋 How Fixed Asset Tax is Calculated

Fixed Asset Tax is based on the official assessed value of your property:

Fixed Asset Tax = Assessed Value × Land Reduction × 1.4%
City Planning Tax = Assessed Value × Land Reduction × 0.3%
Total Property Tax = Fixed Asset Tax + City Planning Tax

🏘️ Residential Land Reductions

Small Residential Land (≤200㎡)

• Fixed Asset Tax: Reduced to 1/6
• City Planning Tax: Reduced to 1/3

Large Residential Land (>200㎡)

• Fixed Asset Tax: Reduced to 1/3
• City Planning Tax: Reduced to 2/3

🏗️ Building Reductions

•
New Residential Building: 50% reduction for newly constructed residential buildings (typically 3-5 years)

💼 Depreciable Business Assets

Business-use depreciable assets with total assessed value < ¥1,500,000 are exempt from property tax.

📅 Payment Information

Fixed Asset Tax is typically paid:

  • Annually - One lump sum payment in April/May
  • Quarterly - Four installments (April, July, December, February)
  • Tax notices are sent by municipalities in April each year

Disclaimer: This calculator provides estimates based on standard 2022 Japan Fixed Asset Tax rates (1.4%) and City Planning Tax rates (0.3%). Actual tax amounts depend on municipal assessments, specific exemption eligibility, and local variations. This tool is based on the Japan Local Tax Act (2022) and is for educational and planning purposes only. Contact your local municipal tax office for precise tax amounts and payment deadlines.