Japan Small Business Mutual Aid Simulator
Compare Japan’s tax deductions, benefits and member-loan interest.
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Japan Mortgage Tax Credit Simulator
Japan’s 2026 rules, tax savings and official sources.
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Updated for the enacted 2026 reform
Estimate usable credits from the move-in year, housing performance and your tax amounts. Checked November 5, 2026. Starting values are an example.
MLIT: enacted reform ↗Amounts: ¥10,000 units; tax amounts: yen
1Home and move-in year
For an apartment, use the registered internal area, which may differ from advertised wall-center area.
Not gross salary or business revenue. Use total income before personal income deductions.
At December 31 of the move-in year: a dependent relative under 19, or a married couple with either spouse under 40. For move-ins from 2026, under 50 m² uses the normal cap.
2Your share of the loan
For paired or joint loans, enter only your own allocated borrowing.
Your share of the home and land cost after subsidies and tax-exempt housing gifts.
One payment a month. For example, July through December is six payments.
For a home with business use. At least 50% must be residential; 90% or more is treated as fully residential.
Year-end balances use monthly equal payments and a fixed rate. They may differ from your lender’s certificate. Refinancing, extra or bonus payments, and remodeling are not modeled.
3Your tax capacity
Use employment income after the employment-income deduction, plus other income. Gross payment on a withholding slip is not total income. The withheld tax normally includes surtaxes, so do not enter it unchanged as base income tax below.
The credit rate does not depend on occupation. Use documented income and tax amounts, rather than estimating tax from gross salary.
Income tax available for the housing credit, excluding surtaxes. If you claim other tax credits, verify their order and interaction individually.
Used for the resident-tax cap. Different from total income and resident-tax taxable income. Check special/separately taxed income with your municipality.
Available income-based municipal/prefectural tax for the following year, after adjustment/competing credits. Exclude per-capita and forest taxes.
The entered income and tax capacity are held constant throughout the credit period. Leave, retirement, business changes and other credits affect actual results. Unused credit does not carry forward.
Additional floor-area and building-date conditions
No additional building-date fields apply to the current inputs. Review the common conditions below.
Conditions to review before estimating
Check occupancy within six months, residence through year-end, a qualifying lender/loan, acquisition restrictions involving relatives, and restrictions on combining sale-related relief. Existing homes need earthquake compliance; qualifying renovated resales have additional seller, renovation and age conditions.
Review the conditions for this estimate
- Review the conditions above and check the confirmation box.
Understand the rules with official sources
Checked November 5, 2026. Includes the enacted 2026 reform. Recheck the official pages when contracting and moving in.
2026–2030 move-ins: borrowing caps and duration
The annual rate is 0.7% of the eligible year-end balance. Caps below are in ¥10,000, shown as normal / family uplift. Uplift requires at least 50 m².
| Housing | Performance | Cap (×¥10,000) | Years |
|---|---|---|---|
| New / qualifying renovated resale | Certified long-life / low-carbon | 4,500 / 5,000 | 13 |
| New / qualifying renovated resale | ZEH level | 3,500 / 4,500 | 13 |
| New (2026–2027 move-in) | Energy-standard compliant | 2,000 / 3,000 | 13 |
| Qualifying renovated resale | Energy-standard compliant | 2,000 / 3,000 | 13 |
| Existing | Certified / ZEH level | 3,500 / 4,500 | 13 |
| Existing | Energy-standard compliant | 2,000 / 3,000 | 13 |
| Existing / qualifying renovated resale | Other | 2,000 / 2,000 | 10 |
Other new homes are normally excluded. A building confirmation by end-2023 or construction by June 30, 2024 can qualify for the transitional ¥20M / 10-year rule. Energy-standard new homes also have a separate rule from 2028 (below).
NTA: new homes / Existing homes / Qualifying renovated resales
What changed, and when?
- 2022
- For 2022–2023 move-ins, the rate is 0.7%. New / qualifying renovated resale caps: certified ¥50M, ZEH ¥45M, energy-standard ¥40M, other ¥30M, for 13 years. Ordinary existing homes: certified/energy categories ¥30M, other ¥20M, for 10 years. Old-contract 1% transitional rules for some 2022 move-ins are outside this calculator.
- 2024
- For 2024–2025, new / qualifying renovated resale certified, ZEH and energy-standard caps are ¥45M / ¥35M / ¥30M normally, or ¥50M / ¥45M / ¥40M with the family uplift, for 13 years. Other new homes are generally excluded, with transitional rules. Other qualifying renovated resales: ¥20M / 10 years. Ordinary existing-home caps remain unchanged.
- 2026
- Extended through 2030 move-ins. Energy-efficient existing homes gained 13 years, revised caps and family uplifts. The 40 m² relaxation expanded to existing homes. Related legislation passed March 31, 2026.
- 2028
- Energy-standard new homes are normally excluded. Confirmation by end-2027 or construction by June 30, 2028 can retain ¥20M / 10 years, without an uplift. Certain disaster-red-zone new homes are excluded, with rebuild and other exceptions.
- 2030
- The enacted move-in deadline is December 31, 2030. This calculator makes no assumption about a new regime for 2031 onward.
MLIT: current and past rules / Enactment notice / July 2026 Q&A (PDF)
40 / 50 m², income limits, and the 10-year loan condition
- Normally: registered area of at least 50 m² and annual total income up to ¥20M. From 2026, new and existing homes from 40 to under 50 m² can qualify if that year’s total income is no more than ¥10M.
- For move-ins from 2026, family status does not permit an uplift below 50 m²; the normal cap applies. This differs from the small-new-home rules for 2024–2025 move-ins. Income limits are checked annually, so an increase can make a particular year ineligible.
- A qualifying loan must have a repayment term of at least 10 years. Loans from relatives and certain low-interest employer loans do not qualify. Extra repayments that shorten the original repayment span below 10 years can affect relief.
- At least half the floor area must be exclusively your residence. A home office can require apportioning the qualifying amounts by residential use, with special treatment at 90% or more.
NTA: new-home eligibility / Existing-home eligibility / Qualifying loans
Performance certificates, seismic standards and renovated resales
- Certified homes need the relevant long-life or low-carbon certification. ZEH-level homes generally require insulation grade 5+ and primary-energy-consumption grade 6+; energy-standard homes require grade 4+ for each. Verify documents rather than relying on marketing names or solar panels. From 2026, the energy-standard category also includes qualifying climate-adapted homes.
- An existing home generally needs to have been built on or after January 1, 1982, or have the required seismic evidence. Older homes can qualify through specified seismic renovation and pre-acquisition applications. Check certificate timing and renovation conditions in the official guidance.
- Qualifying renovated resale is more specific than buying any used home from an agent. Conditions include a home at least 10 years old, purchase within two years of the trader’s acquisition, renovation costs of at least 20% of the sale price (capped at ¥3M for this test), and specified types of work. Confirm eligibility and evidence with the seller.
NTA: performance / Existing homes and seismic standards / Renovated-resale requirements
Why the maximum credit differs from actual tax savings
The eligible year-end balance is limited by your borrowing, your acquisition share net of subsidies/tax-exempt gifts, and the statutory borrowing cap, with residential-use adjustments. Multiplying by 0.7% and rounding down to ¥100 gives the annual statutory credit.
The credit first reduces income tax. The remainder may reduce the following year’s income-based resident tax, limited by 5% of the relevant income-tax taxable amount, ¥97,500, and available income-based resident tax. Per-capita/forest taxes are unaffected. Any amount unused in either tax is lost, without carryforward.
For move-ins through 2025, the resident-tax cap from fiscal 2026 has an adjustment related to income-tax basic-deduction reforms. It differs from the rule for move-ins from 2026. This estimate uses the basic deduction you enter.
For move-ins from 2026 with zero income tax before the housing credit, this model also applies zero resident-tax housing credit. Earlier move-ins have separate adjustments. Individual ordering and interaction with other tax credits are not calculated. Verify how much tax is actually available for the housing credit.
NTA: qualifying amounts / Kyoto City: resident-tax credit calculation / NTA: 2026 income-tax reforms (PDF)
Filing for employees, directors and self-employed people
Even employees must file a tax return for the first year. From the second year, eligible employees can claim through employer year-end adjustment with the required documents. Salaried company directors generally follow the same process. People who must file returns, including many business owners, continue claiming in the return.
This is a personal income-tax credit. It does not directly reduce corporate tax or apply to corporate-owned housing or business revenue. For paired loans, each spouse needs their own ownership, allocated debt, income and tax assessment; simply splitting a loan does not establish entitlement to two caps.
Check performance certificates, year-end loan evidence and registry documents. Tax-exempt housing gifts can affect the eligible cost. Restrictions on certain previous-home sale relief, including the ¥30M gain deduction, generally cover the move-in year, two preceding years and three following years. Loans from your company to you as a director and special acquisition, occupancy, disaster, transfer and inheritance cases need individual review.
For learning and estimates of published rules. This does not establish eligibility or calculate a filing amount. Verify certificates and current official guidance with your tax office, municipality or adviser. Inputs are neither stored nor sent.
Über Japan Mortgage Tax Credit Simulator
Japan’s housing loan tax credit offsets individual income tax and, within limits, the following year’s resident tax. The enacted 2026 reform extends eligible move-ins through 2030.
Select new, existing or qualifying renovated resale housing and its certified performance. Compare the statutory allowance with usable tax credits and amounts left unused. Input help covers employees, company directors and sole proprietors.
This is a conditional estimate using fixed-rate, equal-payment repayments and constant annual income and tax amounts. Legacy 1% schemes, contract transition schemes, disaster relief, extensions and joint-debt allocation are outside scope. Inputs stay in your browser. Follow the official sources for individual eligibility.
So funktioniert's
- Enter the move-in year, housing type, performance and floor area
- Enter personal borrowing, eligible acquisition cost and pre-credit tax amounts
- Check the common conditions, breakdown, annual estimates and official sources
FAQ
Will I receive the maximum allowance?
No. Income tax liability and resident tax limits can leave part unused. Unused amounts do not carry forward. Surtax effects are shown separately as an estimate.
Can sole proprietors and company directors use it?
Eligible individuals can. Use personal income and tax amounts, rather than business turnover or company profits. Corporate housing and directors’ borrowing from their own company require separate eligibility checks.
Can a 40 m² or existing home qualify?
From 2026, a home of at least 40 but under 50 m² may qualify for standard limits if total income does not exceed ¥10 million and other conditions hold. Enhanced family limits require at least 50 m². Existing homes also need seismic eligibility.
Can I calculate from gross annual income alone?
This tool does not infer tax from salary. Deductions and other tax credits materially affect the result; enter income tax before the housing credit and the available resident income levy.