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City tax of Yokohama-shi

Last update date May 7, 2019

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 be imposed to 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 previous 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

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

※By transfer of tax revenue sources from prefectures to designated city, standard tax rate of personal municipal tax, prefectural residence tax income percent is 8% of municipal tax, way in designated city including Yokohama-shi
 It becomes 2% of prefecture prefectural taxes. Standard tax rate of municipality except designated city becomes 6% of municipal tax, 4% of prefectural residence tax, municipal tax and prefectures
 The total of tax rate of people tax does not change in 10%.
※Unit that we carry out for stable resources of "Yokohama green up plan" to push forward approach to protect green in Yokohama-shi, and to make, and to bring up from 2009
 We extended excess taxation "Yokohama green tax" of person municipal tax for five years and became until 2023. Sequentially "Yokohama green up plan [2019
 -2023]For promotion of ", municipal tax adds 900 yen to tax rate of per capita rate. For more details, please see Yokohama green tax.
※We carry out excess taxation "water source environmental conservation tax" of personal prefectural tax from 2007 to work on maintenance, reproduction of water source environment continuously in Kanagawa,
 0.025% are added to 300 yen, tax rate of income percent in per capita rate (until 2021).
※In Yokohama-shi and Kanagawa, to secure resources such as earthquake disaster measures business, with the enforcement of the temporary exception method of Local Tax Law, is individual for temporariness from 2014
 We raise per capita rate of municipal tax, prefectural tax 500 yen each (until 2023).

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 to include
(annual sum)

The number of the employees
50 or less

"Yokohama green tax" tax rate to include
(annual sum)

The number of the employees
More than 50

Standard tax rate
(annual sum)

The number of the employees
50 or less

Standard tax rate
(annual sum)

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 100 million yen or less more than 10 million yen 141,700 yen 163,500 yen 130,000 yen 150,000 yen
Corporation which is 1 billion yen or less more than 100 million yen 174,400 yen 436,000 yen 160,000 yen 400,000 yen
Corporation which is 5 billion yen or less more than 1 billion yen 446,900 yen 1,907,500 yen 410,000 yen 1750, 000 yen
Corporation more than 5 billion yen 446,900 yen 3,270,000 yen 410,000 yen 3,000,000 yen

※From 2009, 9% are added to corporation municipal tax per capita rate with conduct of Yokohama green tax. Cases that Yokohama green tax is not imposed on look at municipal tax of corporation in detail.

Corporation tax percent
Capital amounts of money such as corporations or ante Tax rate

After January 10, 2014
Fiscal year to start

After October 1, 2019
Fiscal year to start

1 billion yen or more

12.1%

8.4%
It is less than 1 billion yen 500 million yen or more

10.9%

7.2%
Less than 500 million yen

9.7%

6.0%

1.4%

Annual sum

  • Motor bike 2,000 yen - 3,700 yen
  • Light motor vehicles 3,000 yen - 12,900 yen
  • Small-sized special motor vehicle 2,400 yen, 5,900 yen
  • Compact car 6,000 yen of motorcycle

Per 1,000 5,692 yen (until September 30, 2020)
※About the old third grade product 4,000 yen (until September 30, 2019)
           5,692 yen (from October 1, 2019)

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%

One taking a bath visitor 100 yen a day

For business
It is 600 yen per 1 square meter of asset percent
0.25% of employee percent employee payrolls

0.3%

Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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