# Property tax in Japan for foreigners: fixed-asset and city-planning tax explained

URL: https://japanhow.com/money/tax/property-tax-japan-foreigners/
Author: JapanHow editors
Updated: Oct 29, 2026

## Summary

Property tax in Japan means fixed-asset tax (固定資産税), with a standard rate of 1.4%, and in many urban areas city-planning tax (都市計画税), 0.3% in Tokyo's 23 wards, as of October 2026. Whoever is the registered owner on 1 January pays for the whole year, whatever their visa or nationality. Bills arrive around June. If you leave Japan you keep owing the tax and must name a tax agent (納税管理人) to receive notices.

## Key facts

- Fixed-asset tax: 1.4% standard rate
- City-planning tax: 0.3% (Tokyo 23 wards)
- Who pays: Owner on 1 January
- Leaving Japan: Appoint a tax agent

Property tax in Japan is mainly **fixed-asset tax** (固定資産税, kotei shisan-zei), with a standard rate of **1.4%** of the assessed value. In many urban areas a second tax, **city-planning tax** (都市計画税), is added: 0.3% in Tokyo's 23 wards. As of October 2026, the owner registered on **1 January** pays for the whole year. Your visa, nationality and permanent residency don't enter into it. If you leave Japan you still owe the tax, and you need a tax agent (納税管理人) to receive the bills.

**Fixed-asset tax:** 1.4% (Standard rate on assessed value. Municipalities may set a different rate by ordinance.)

## What is taxed and who pays

The tax covers land and houses. Tokyo's bureau assesses it on the registered owner as of 1 January.

This matters when you buy or sell mid-year. If you buy in February, the seller, not you, is the 1 January owner. Tokyo's bureau gives this example: a contract signed 5 November 2025 with ownership transferred on 20 February 2026 leaves the seller liable for FY2026.

Buyers and sellers often split the bill by agreement at closing, but that is a private arrangement. The city bills the 1 January owner.

## How much is it?

| Item | Rate | Where confirmed |
|---|---|---|
| Fixed-asset tax | 1.4% standard rate | MIC; Tokyo bureau |
| City-planning tax | 0.3% in Tokyo's 23 wards, | Tokyo bureau |

The base is the assessed value (評価額), not your purchase price. Land and houses are revalued once every three years. Residential land gets a reduction: according to the ministry's page, land up to 200 sqm is taxed on one-sixth of its value, and the portion above 200 sqm on one-third. Check your own bill, because the exact base depends on your parcel.

City-planning tax and rates outside Tokyo vary by municipality. Ask your city office for your own figures.

## When and how you pay

In Tokyo's 23 wards for FY2026 there are four installments: June, September, December and February (the last due 1 March). The notice (納税通知書) is mailed around 1 June, and Tokyo says it cannot be reissued. If you lose it, the ward tax office (都税事務所) can issue a replacement payment slip. Other cities use their own calendars.

If you move house, Tokyo says to file an address change by the end of March to redirect the June notice.

## If you leave Japan

Leaving doesn't end the tax. Tokyo's bureau says that if you move abroad you file a **tax agent designation form** (納税管理人申告書), and notices then go to your agent. Pick someone reliable in Japan, such as a family member, since unpaid property tax stays your liability.

**Selling before you leave:** Selling property has its own tax rules and the property-tax calendar doesn't follow your sale date. See [capital gains tax for foreigners](/money/tax/capital-gains-tax-japan-foreigners/), and ask a licensed tax accountant (税理士) about your own case.

## Before you buy

Property tax is only one cost of owning. Budget for it alongside the purchase itself: see [buying an akiya as a foreigner](/housing/buying/buy-property-akiya-foreigners/) and [buying land in Japan](/housing/buying/buy-land-japan-foreigners/). Your local tax is separate again: see [resident tax](/money/tax/resident-tax-japan-foreigners/).

This page is general information, not tax advice. For your own situation, ask your city office or a 税理士.

## Questions people ask

### Do foreigners pay property tax in Japan?

Yes, on the same basis as anyone else. The tax goes to whoever is the registered owner on 1 January. The sources do not make nationality, visa type or permanent residency a condition.

### How much is property tax in Japan?

The standard fixed-asset tax rate is 1.4% of the assessed value, and municipalities may set a different rate. In Tokyo's 23 wards, city-planning tax of 0.3% is added.

### I sold my house in the middle of the year. Who pays that year's tax?

The law bills the owner on 1 January. In the Tokyo example, a seller who transferred ownership in February 2026 still owes the FY2026 tax. Any split with the buyer is a private agreement.

### What happens to my property tax bill if I leave Japan?

You still owe it. Tokyo's bureau says to file a tax agent designation form (納税管理人申告書) so notices go to your agent in Japan.

## Sources

- [固定資産税・都市計画税（土地・家屋）](https://www.tax.metro.tokyo.lg.jp/shitsumon/real_estate/o), Tokyo Metropolitan Bureau of Taxation (東京都主税局) (accessed Oct 29, 2026)
- [地方税制度 固定資産税の概要](https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/149767_08.html), Ministry of Internal Affairs and Communications (総務省) (accessed Oct 29, 2026)
- [地方税制度 固定資産税](https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/150790_15.html), Ministry of Internal Affairs and Communications (総務省) (accessed Oct 29, 2026)