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

Property tax in Japan for foreigners: 1.4% fixed-asset tax billed to the 1 January owner, plus city-planning tax. How bills work and what to do if you leave.

By JapanHow editors Updated 3 min read

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
Short answer

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.

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.

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 and buying land in Japan. Your local tax is separate again: see resident tax.

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

  1. 固定資産税・都市計画税（土地・家屋）, Tokyo Metropolitan Bureau of Taxation (東京都主税局) (accessed Oct 29, 2026)
  2. 地方税制度 固定資産税の概要, Ministry of Internal Affairs and Communications (総務省) (accessed Oct 29, 2026)
  3. 地方税制度 固定資産税, Ministry of Internal Affairs and Communications (総務省) (accessed Oct 29, 2026)

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