Japan tax calendar
A month-by-month view of obligations for employees, freelancers, landlords, and investors.
The tax year runs January to December; withholding and monthly bookkeeping happen all year, resident tax is collected June to May, estimated tax falls in July and November, documents arrive in January, and returns are filed February–March.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- January 1: start of the tax year; January-1 residence matters for resident tax.
- June onward: resident tax collection begins, based on last year’s income.
- July 31 and November 30: estimated tax installments.
- January: certificates arrive; February 16–March 15: file the return.
Through the year
January starts the income-tax year, and your January-1 municipality assesses resident tax. All year you reconcile payslips, invoices, bank feeds, securities transactions, crypto disposals, and deductible expenses. From June, resident tax for the year is collected (through the following May) based on the prior year. Employers gather year-end-adjustment documents in October–December, and December 31 fixes many dependent and deduction tests.
Filing season
In January you obtain withholding certificates, annual broker reports, pension statements, and donation and insurance certificates. Gift-tax returns run February 1–March 15, income-tax returns February 16–March 15, and sole-proprietor consumption tax to March 31. Estimated tax, if applicable, is paid July 31 and November 30. Refund claims can be filed earlier and for five years.
Who this is for
- Everyone planning the tax year
- Freelancers and landlords with several deadlines
What this is not
- Exact per-municipality payment dates
- Municipal payment dates and ordinary-collection choices vary; confirm locally.
Frequently asked questions
Why did I get a big resident tax bill in my second year?
Resident tax (住民税, about 10%) is charged the year after the income is earned, based on the previous year’s income. So in your first year you often pay little, and in your second year you get a bill for your full first-year income. The same lag means people who stop working or leave Japan can still owe resident tax afterward. Budget for it in advance.