Fixed-asset tax: 1.4% (municipalities can adjust by ordinance but most stick to the standard). City-planning tax: 0.3%, applied only to property in urbanisation-promotion zones — uncheck the city-planning toggle outside those.

What is the new-build reduction?

FY2026 reform extended it by 5 years, so homes built by March 2031 qualify. The building's fixed-asset tax is halved. Periods: regular = 3 years house / 5 years condo; certified long-term-quality = 5 / 7. Floor area requirement: 40–240 ㎡ (was 50–280 before FY2026). No reduction on city-planning tax.

What if the land is over 200 ㎡?

The first 200 ㎡ is allocated as small-scale and the rest as general by pro-rating the assessed value. Example: JPY 30M / 300 ㎡ → small-scale value JPY 20M (1/6 = JPY 3.33M); general value JPY 10M (1/3 = JPY 3.33M); combined taxable JPY 6.67M. The tool handles this split automatically.

Where do I find the assessed values?

On the property-tax notice (固定資産税納税通知書 / 課税明細書) mailed by the municipality each spring. For newly built homes, the assessed value is finalised after registration — for an initial estimate, use ~50–60% of construction cost.

Does the building value depreciate?

Yes — by useful-life-based correction factors (wood frame: ~0.8 in year 1, ~0.2 by year 20). Plug in the current assessed value, not the construction cost.

What about the exemption threshold?

Tax doesn't apply when taxable base is under: JPY 300k for land or JPY 200k for buildings (the latter rises to JPY 300k from FY2027). This tool ignores the threshold, so very-low-value properties may show tax that's actually zero in practice.

Are new builds in hazard zones excluded?

Yes — under the FY2026 reform, new homes in certain hazard zones (flood / sediment-disaster special-warning areas) are excluded from the new-build reduction. If yours qualifies, select 'Residential (reduction expired)' instead of 'New build'.

Is my input uploaded?

No. Everything runs in your browser — assessed values never leave the device.

Back to Finance

Japan property tax estimator — fixed-asset 1.4% + city-planning 0.3%

Estimate Japanese property tax (固定資産税 1.4%) and city-planning tax (都市計画税 0.3%) from your land and building assessed values. Applies the residential-land standard-tax reduction (1/6 for the first 200 ㎡, 1/3 above), and the new-build 1/2 reduction on the building portion (FY2026 reform extended this until March 2031: 3 years for houses / 5 years for condos, 5/7 years for certified long-term-quality homes). Runs entirely in your browser — assessed values never leave the device.

financetaxcalculator

How to use

Pick the property category (new build in reduction window / residential post-reduction / non-residential), then enter the land assessed value + area and the building assessed value. Toggle 'Include city-planning tax' if you're in an urbanisation-promotion zone. Click Estimate tax to see (1) the land's taxable bases and taxes (fixed + city-planning), (2) the building's pre/post-reduction taxes, and (3) the annual total. The FY2026 reform extended the new-build reduction until March 2031.

FAQ

Standard rates?: Fixed-asset tax: 1.4% (municipalities can adjust by ordinance but most stick to the standard). City-planning tax: 0.3%, applied only to property in urbanisation-promotion zones — uncheck the city-planning toggle outside those.
Residential-land standard-tax reduction?: Land hosting residential buildings gets a major reduction in taxable base. Small-scale (≤200 ㎡): fixed 1/6, city 1/3. General (>200 ㎡ portion): fixed 1/3, city 2/3. Example: JPY 20M / 150 ㎡ residential land → fixed taxable JPY 20M × 1/6 = JPY 3.33M → tax JPY 46.7k.
What is the new-build reduction?: FY2026 reform extended it by 5 years, so homes built by March 2031 qualify. The building's fixed-asset tax is halved. Periods: regular = 3 years house / 5 years condo; certified long-term-quality = 5 / 7. Floor area requirement: 40–240 ㎡ (was 50–280 before FY2026). No reduction on city-planning tax.
What if the land is over 200 ㎡?: The first 200 ㎡ is allocated as small-scale and the rest as general by pro-rating the assessed value. Example: JPY 30M / 300 ㎡ → small-scale value JPY 20M (1/6 = JPY 3.33M); general value JPY 10M (1/3 = JPY 3.33M); combined taxable JPY 6.67M. The tool handles this split automatically.
Where do I find the assessed values?: On the property-tax notice (固定資産税納税通知書 / 課税明細書) mailed by the municipality each spring. For newly built homes, the assessed value is finalised after registration — for an initial estimate, use ~50–60% of construction cost.
Does the building value depreciate?: Yes — by useful-life-based correction factors (wood frame: ~0.8 in year 1, ~0.2 by year 20). Plug in the current assessed value, not the construction cost.
What about the exemption threshold?: Tax doesn't apply when taxable base is under: JPY 300k for land or JPY 200k for buildings (the latter rises to JPY 300k from FY2027). This tool ignores the threshold, so very-low-value properties may show tax that's actually zero in practice.
Are new builds in hazard zones excluded?: Yes — under the FY2026 reform, new homes in certain hazard zones (flood / sediment-disaster special-warning areas) are excluded from the new-build reduction. If yours qualifies, select 'Residential (reduction expired)' instead of 'New build'.
Is my input uploaded?: No. Everything runs in your browser — assessed values never leave the device.

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