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Japan Property Tax Calculator 2023

Calculate Fixed Asset Tax (Kotei Shisan Zei) and City Planning Tax

🏡 Property Classification

Property Type

Property Use

📊 Assessed Values (JPY)

Land Assessed Value

Building Assessed Value

Land Size (㎡)

Used to determine residential land reduction eligibility

🎁 Tax Reductions

Residential House Built on Land New Building Reduction (50%)

Residential Land Reduction: If residential house exists:
• First 200㎡: Taxable value = assessed value × 1/6
• Area above 200㎡: Taxable value = assessed value × 1/3

⚙️ Tax Settings

Apply City Planning Tax (Toshi Keikaku Zei - 0.3%)

💰 Tax Summary

Enter property details and calculate to see tax estimate

Understanding Japan Property Tax (2023)

📋 Tax Rates (2023)

Fixed Asset Tax (Kotei Shisan Zei)

Standard rate: 1.4% of taxable value

City Planning Tax (Toshi Keikaku Zei)

Maximum rate: 0.3% of taxable value (optional)

🏘️ Residential Land Reductions

First 200㎡ (Small Residential)

Taxable value reduced to 1/6 of assessed value when residential house exists on land.

Area Above 200㎡ (General Residential)

Taxable value reduced to 1/3 of assessed value for land exceeding 200㎡.

💡 Building Reductions

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New Residential Building: 50% reduction typically available for 3–5 years after construction

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Large Apartments: Partial reduction available per unit for qualifying multi-family buildings

📅 Payment Information

Property tax in Japan 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 an approximation only based on standard 2023 Japan property tax rules. Actual tax liability varies by municipality, depends on official assessment values set by local authorities, and is subject to specific exemption eligibility criteria. Local rates, reduction percentages, and eligibility requirements may differ. This is not legal or tax advice. Contact your local municipal tax office for accurate assessment and payment information.