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Japan Property Tax Calculator 2025

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

🏡 Property Information

Property Type

Official Assessed Value (JPY)

Construction Year

Ownership Share (%)

🌾 Land Classification

Land Category

Land Size (sqm)

Small Residential (≤200㎡)

Apply Building Age Depreciation

📊 Tax Settings

Apply City Planning Tax (0.3%)

🎁 Tax Exemptions

New Building (50% off) Earthquake Resistant (10% off) Long-term Quality (20% off) Special Local Exemption

💰 Tax Summary

Enter property details and calculate to see tax estimate

Understanding Fixed Asset Tax

📋 How Fixed Asset Tax is Calculated

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

Taxable Value = Assessed Value × Ownership Share × Land Reduction

Fixed Asset Tax = Taxable Value × 1.4%

City Planning Tax = Taxable Value × 0.3% (if applicable)

🏘️ Residential Land Reductions

Small Residential Land (≤200㎡)

Taxable value reduced to 1/6 of assessed value for land under residential buildings.

General Residential Land (>200㎡)

Taxable value reduced to 1/3 of assessed value for larger residential plots.

💡 Common Exemptions

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

•

Earthquake Resistant: 10% reduction for seismically retrofitted buildings

•

Long-term Quality Housing: 20% reduction for certified long-life quality housing

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Building Depreciation: Older buildings have reduced taxable values based on age

📅 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 only based on standard 2025 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. Contact your local municipal tax office for precise tax amounts and payment deadlines. Assessment values and exemption rules are subject to change.