How to pay residence tax
Residence tax is paid to the town, ward, or village where you were living on January 1 of the year of payment, and is paid based on your income from January to December of the previous year. Even if you have no income during the current year, you must pay if you had any income during the previous year. If you are employed at a company or similar institution, normally the company will deduct the amount from your monthly salary and pay it for you, but if you have retired or changed jobs you may be sent a payment slip directly by your local town, ward, or village. If you have been sent a payment slip, please pay your residence tax at your local municipal office or via a financial institution.

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