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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi
City tax of Yokohama-shi

 Tax of Yokohama-shi includes eight tax now. Ratio of yield of taxes is big, too, and tax familiar to citizen includes municipal tax and property tax soon.
  As for the municipal tax, there are personal municipal tax to depend on individual and municipal tax of corporation hanging over corporations such as companies.
  We tax in conjunction with prefectural tax and are received, and personal municipal tax is levied on income as well as income tax.
  The contents are similar to income tax, but there is point that is different from income tax including personal municipal tax being based on income of the last year and per capita rate hanging uniformly.
  Property tax is tax hanging over person having assets according to property values such as land or house with or without income.
  Other tax has many things which are familiar to civic life like light motor vehicles tax (keijidosha-zei) and city tobacco tax.

City tax and tax rate of Yokohama-shi
Items of taxationTax rate
City
People
Tax
Personal municipal tax
Per capita rate
 Annual sum 4,400 yen (reference) prefectural tax 1,800 yen
Income percent
         2.025% of 8% (reference) of prefectural taxes

※With transfer of salary burden on prefectural expenses burden on designated city staff of a school office work from prefectures, transfer of tax revenue sources was performed, and standard tax rate of individual municipal tax, prefectural tax income percent of which income percent was imposed on became municipal tax 8% (6% before change), prefectural tax 2% (4% before change) from 2018. If the total of tax rate is before transfer, for same 10%, there is no increase of burden by this revision.

With the enforcement of the temporary exception method of Local Tax Law, as for by 500 yen, we raised the amount of per capita rate of personal municipal tax, prefectural tax each for temporariness for ten years from 2014 to 2023 to secure resources such as earthquake disaster measures business in Yokohama-shi and Kanagawa. I would like understanding and cooperation.

 From 2007, it is topped the offered figure to 300 yen, income percent in prefectural tax per capita rate with conduct of excess taxation of personal prefectural tax by 0.025%.

※ From 2009, 900 yen is added to personal municipal tax per capita rate with conduct of Yokohama green tax. For more details, please see this page (Yokohama green tax).
Municipal tax of corporation
The amount of per capita rate after Yokohama green tax addition
It depends on sums such as capital
Division such as corporations
"Yokohama green tax" tax rate (annual sum) to includeStandard tax rate (annual sum)
The number of the employees
50 or less
The number of the employees
More than 50
The number of the employees
50 or less
The number of the employees
More than 50
Corporation except the following
54,500 yen
130,800 yen
50,000 yen
120,000 yen
Corporation which is less than 100 million yen more than 10 million yen
141,700 yen
163,500 yen
130,000 yen
150,000 yen
Corporation which is less than 1 billion yen more than 100 million yen
174,400 yen
436,000 yen
160,000 yen
400,000 yen
Corporation which is less than 5 billion yen more than 1 billion yen
446,900 yen
1,907,500 yen
410,000 yen
1750, 000 yen
Corporation more than 5 billion yen
3,270,000 yen
3 million yen

※ From 2009, 9% are added to corporation municipal tax per capita rate with conduct of Yokohama green tax. We know a lot about cases that Yokohama green tax is not imposed on, and please see this page (municipal tax of corporation).

Corporation tax percent tax rate
Capital amounts of money such as corporations or anteAfter October 1, 2014 start fiscal yearAfter October 1, 2019 start fiscal year
More than 1 billion yen 12.1% 8.4%
It is less than 1 billion yen more than 500 million yen 10.9% 7.2%
Less than 500 million yen 9.7% 6.0%
Property tax
1.4%
Light motor vehicles tax (keijidosha-zei)
Annual sum motor bike 1,000 yen - 2,500 yen
    Light motor vehicles        2,400 yen - 7,200 yen
    Small-sized special motor vehicle 1,600 yen, 4,000 yen
    Two compact car 4,000 yen
City tobacco tax
It is 5,262 yen per 1,000
But it is 5,692 yen from October 1, 2018
(as for the covering with paper cigarette of old third grade product until September 30, 2018 4,000 yen
Special holding tax
 Holding tax hangs for possession of land with tax for the purpose of promotion of utilization of land and suffers for (for possession) and the acquisition, and there is (for the acquisition) especially.
 ※ After 2003, it was said that we did not perform new taxation for the duration.  
  For possession: For 1.4%, the acquisition: 3.0%
Bath tax
One taking a bath visitor 100 yen a day
Office tax
For business
It is 600 yen per asset percent 1m2
0.25% of employee percent employee payrolls
Urban planning tax
0.3%

▲We advance to page where we introduced contents of the tax to when we click items of taxation name of upper table.

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Email: za-zei-kouhou@city.yokohama.jp
Making day: January 12, 2017 The last update date: August 20, 2018
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