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Japan Property Tax Guide (不動産税)

Japan levies annual property taxes — fixed asset tax (固定資産税) at 1.4% of the government's assessed value and city planning tax (都市計画税) at up to 0.3%. Acquisition is subject to real estate acquisition tax (不動産取得税) at 3–4%, registration tax, and stamp duty. Several relief measures exist for owner-occupied residential property.

Japan's property taxes are administered by municipalities (市町村) for annual taxes and prefectures for acquisition tax. For related guidance, see our Capital Gains Tax Guide → and Wealth Tax Guide →.

Fixed Asset Tax (固定資産税)

  • Rate: 1.4% of the assessed value (固定資産税評価額), determined by the municipality every three years (基準年度).
  • Assessed value is typically around 50–70% of market value. Land and buildings are assessed separately.
  • Paid annually in four instalments (April, July, October, January).
  • Residential land relief: Small residential lots (under 200 sqm) receive a 1/6 assessment reduction; larger lots (200+ sqm) receive a 1/3 reduction.
  • New residential buildings: 50% reduction on the tax for newly built qualifying homes for 3–5 years.

City Planning Tax (都市計画税)

  • Rate: Up to 0.3% of assessed value, levied by municipalities on properties located within designated urban planning areas.
  • Billed together with the fixed asset tax on the same assessment base.
  • Dedicated to funding city infrastructure projects (roads, parks, sewerage).

Real Estate Acquisition Tax (不動産取得税)

  • Rate: 3% for residential land and 4% for non-residential property (buildings and commercial land).
  • One-time tax levied by the prefecture on the purchaser at the time of acquisition.
  • Residential relief: Standard deduction of JPY 12M from the assessed value of qualifying residential buildings (for ownership or long-term leases). Land may qualify for a 50% assessment reduction.

Registration Tax (登録免許税)

  • Levied on the registration of property ownership transfer, mortgage creation, and other registrations with the Legal Affairs Bureau (法務局).
  • Ownership transfer: 2% of the assessed value (reduced to 1.5% for residential property until March 2027).
  • Mortgage registration: 0.4% of the loan amount (reduced to 0.1% for qualifying residential mortgages).

Stamp Duty (印紙税)

  • Adhesive revenue stamps (収入印紙) must be affixed to real estate purchase agreements, loan agreements, and other contracts.
  • Stamp duty ranges from JPY 200 to JPY 600,000 depending on the contract amount (e.g., JPY 10,000 for contracts between JPY 10M–50M).
  • Reduced rates apply for certain agreements (e.g., loan agreements up to JPY 10M pay JPY 200).

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