Is the National Health Insurance premium subject to income deduction?

Premiums paid are subject to income deductions as social insurance deductions when calculating income tax and resident tax.

The total amount of insurance premiums (excluding the refunded amount) paid during the year from January 1 to December 31 is subject to deduction. The payment amount can be confirmed in the receipt if paid by payment slip, and in the bank account if paid by fund transfer.
In addition, we will send a “Notice of Annual National Health Insurance Premium Payment” to the head of household in late January to inform the total amount of insurance premiums paid during the previous year.
In addition, it is not necessary to attach a certificate of the amount paid at the time of declaration.

Those who wish to receive a certificate of the amount paid are required.
・Identity verification documents such as National Health Insurance Insured Card, License, My Number Card, etc.
・Power of Attorney (required only when a person other than the head of household applies)
・Application fee 300 yen (one copy)
Please bring it to the window of Insurance and Pension Division National Health Insurance Section in your ward or apply by mail.

For more information, please click here.
National Health Insurance Premium Payment Certificate