Main Changes in the Municipal Resident Tax and Tokyo Metropolitan Resident Tax for FY2026

The main revisions applicable from the FY2026 individual resident tax based on income earned from January 1 to December 31, 2025, are as follows.

1 Revision of Employment Income Deduction

Regarding the employment income deduction applied to salaried workers, the minimum guaranteed deduction amount has been increased by 100,000 yen to 650,000 yen (previously: 550,000 yen).

If the amount of employment income is 1.9 million yen or less, the employment income is the amount obtained by subtracting 650,000 yen from the employment income.
(There is no change to the employment income deduction amount for cases where employment income exceeds 1.9 million yen.)

2. Increase in income requirements related to various dependent deductions, etc.

The income requirements related to various dependent deductions, etc., will be raised by 100,000 yen.

Requirements	Before Amendment	After the amendment
Total income amount of spouse living in the same household and dependents	480,000 yen or less	580,000 yen or less
Total income amount, etc. of children living with a single parent	480,000 yen or less	580,000 yen or less
Total income amount, etc. of relatives eligible for casualty loss deduction	480,000 yen or less	580,000 yen or less
Total Income Amount of Working Students	750,000 yen or less	850,000 yen or less
Minimum Guaranteed Amount Included in Necessary Expenses under the Special Provision for Home Workers	550,000 yen	650,000 yen

 

3. Establishment of a Special Deduction for Children of University Age and Others (Special Relative Deduction)

For taxpayers who share a household with a person meeting all of the following conditions, the amount shown in the table below will be deducted from their total income amount, etc.

• Relatives aged 19 or older but under 23 (excluding spouses and blue return business exclusive workers, etc.)
• Total income amount exceeding 580,000 yen and up to 1,230,000 yen (in the case of salary income only, exceeding 1,230,000 yen and up to 1,880,000 yen)
• Does not qualify as a dependent relative for deduction

Total income amount of specified relatives	Deduction Amount
Over 580,000 yen and up to 950,000 yen	450,000 yen
Over 950,000 yen and up to 1,000,000 yen	410,000 yen
Over 1,000,000 yen and up to 1,050,000 yen	310,000 yen
Over 1,050,000 yen and up to 1,100,000 yen	210,000 yen
Over 1,100,000 yen and up to 1,150,000 yen	110,000 yen
Over 1,150,000 yen and up to 1,200,000 yen	60,000 yen
Over 1,200,000 yen and up to 1,230,000 yen	30,000 yen