Key points
- The broker's fee is the biggest item. The legal maximum for a price over ¥4 million is 3% + ¥60,000, plus 10% consumption tax: ¥1,716,000 on a ¥50 million property. It is a cap, not a fixed fee.
- The taxes are charged on the assessed value (固定資産税評価額), not on the price, so they are usually much smaller than the percentages suggest.
- Acquisition tax (prefectural, billed a few months later): 3% for land and housing, 4% for other buildings, until 31 March 2027; residential land is taxed on half its value.
- Registration tax (national): 1.5% for land (until 31 March 2029) and 2% for buildings. The 0.3% home rate needs a municipal certificate for your own residence, which buyers of holiday homes and investment flats cannot use.
- Stamp duty on the contract: ¥10,000 for ¥10–50 million, ¥30,000 for ¥50–100 million (reduced rates until 31 March 2027).
- Same rules for foreigners. There is no extra purchase tax for foreign buyers. Foreign buyers usually pay more in scrivener and translation fees, and non-residents file a post-purchase report (see the FEFTA report).
Brokerage fee (仲介手数料)
MLIT's notice sets the maximum a licensed broker may charge each side of a sale: 5% of the first ¥2 million, 4% of the part from ¥2 million to ¥4 million and 3% of the rest, plus consumption tax. For any price over ¥4 million this is the same as (price × 3% + ¥60,000) × 1.1.
| Price (excl. consumption tax) | Maximum fee incl. 10% tax | As % of price |
|---|---|---|
| ¥5,000,000 | ¥231,000 (up to ¥330,000 for a low-priced vacant home, see below) | 4.6% |
| ¥10,000,000 | ¥396,000 | 4.0% |
| ¥30,000,000 | ¥1,056,000 | 3.5% |
| ¥50,000,000 | ¥1,716,000 | 3.4% |
| ¥100,000,000 | ¥3,366,000 | 3.4% |
| ¥300,000,000 | ¥9,966,000 | 3.3% |
- Low-priced vacant homes. For a "low-priced vacant home" (低廉な空家等) of ¥8 million or less, the cap is up to ¥300,000 plus tax (¥330,000) from each side, since 1 July 2024, if explained and agreed in advance. More in our akiya guide.
- New condos sold directly by the developer usually have no brokerage fee, because no broker stands between you and the seller. The price of a new building includes 10% consumption tax on the building part.
- The fee is usually paid half at contract and half at handover, but this is agreed with the broker.
Real estate acquisition tax (不動産取得税)
A one-off prefectural tax on the assessed value, billed by post a few months after you register ownership.
| What you acquire (acquired 1 April 2008 – 31 March 2027) | Rate |
|---|---|
| Land (any use) | 3% |
| Residential building | 3% |
| Non-residential building (shop, office, hotel; holiday home) | 4% |
- Residential land is taxed on half its assessed value (until 31 March 2027).
- New homes: ¥12 million is deducted from the building's value per dwelling (¥13 million for certified long-life homes), for floor area of 40–240 ㎡. This applies to rental flats too, but not to holiday homes.
- Used homes: a deduction of up to ¥12 million depending on when the building was built, but only for an individual who will live there, with floor area of 40–240 ㎡ and the 1982 seismic standard (or a certificate). A non-resident buying a holiday home or an investment flat normally gets no deduction.
- No tax below the threshold: for acquisitions from 1 April 2026, none is charged if the taxable value is under ¥160,000 for land or ¥340,000 for a purchased building.
Registration tax and the judicial scrivener
The transfer of ownership is registered at the Legal Affairs Bureau, normally by a judicial scrivener (司法書士) on the day you pay. Registration and license tax (登録免許税) is charged on the assessed value:
| Registration | Standard | Reduced |
|---|---|---|
| Land, transfer by sale | 2% | 1.5% (registered by 31 March 2029) |
| Building, transfer by sale | 2% | 0.3% for your own home (by 31 March 2027) |
| New building, first registration (保存登記) | 0.4% | 0.15% for your own home |
| Mortgage | 0.4% of the loan | 0.1% for your own home |
The own-home rates need an individual buyer who will live there, at least 50 ㎡ of floor area, registration within a year, and a housing certificate (住宅用家屋証明書) from the municipality attached when registering. Investment flats and holiday homes pay the standard rates.
Scrivener's fee: the national average for a sale transfer was ¥56,678 (or ¥94,887 with an identity report) in the Japan Federation of Shiho-Shoshi's Associations' 2024 fee survey. Fees are set freely, and overseas buyers often pay more for translations and sworn statements (宣誓供述書) in place of a Japanese seal certificate.
Stamp duty (印紙税)
Each signed paper original of the sale contract carries revenue stamps. Reduced rates apply to contracts made from 1 April 2014 to 31 March 2027:
| Contract price | Stamp duty |
|---|---|
| Over ¥5m up to ¥10m | ¥5,000 |
| Over ¥10m up to ¥50m | ¥10,000 |
| Over ¥50m up to ¥100m | ¥30,000 |
| Over ¥100m up to ¥500m | ¥60,000 |
| Over ¥500m up to ¥1bn | ¥160,000 |
Usually the buyer and seller each pay for their own original.
Worked example: a ¥50 million used condo
Assumptions: price ¥50,000,000 through a broker; assessed value ¥10 million for the land share and ¥15 million for the building (assumed; the real figures are on the seller's tax certificate); built after 1982; bought with cash by a non-resident, so no own-home reliefs.
| Line | Long-term rental | Holiday home |
|---|---|---|
| Brokerage fee (maximum) | ¥1,716,000 | ¥1,716,000 |
| Acquisition tax, land: ¥10m × 1/2 × 3% | ¥150,000 | ¥150,000 |
| Acquisition tax, building: ¥15m × 3% (holiday home 4%) | ¥450,000 | ¥600,000 |
| Registration tax, land: ¥10m × 1.5% | ¥150,000 | ¥150,000 |
| Registration tax, building: ¥15m × 2% | ¥300,000 | ¥300,000 |
| Stamp duty | ¥10,000 | ¥10,000 |
| Scrivener (assumed; survey average ¥56,678) | ¥100,000 | ¥100,000 |
| Total on top of the price | ¥2,876,000 (5.8%) | ¥3,026,000 (6.1%) |
Change any number in the Japan property tax & cost calculator, which also shows the annual tax and the tax when you sell. To see what a ¥50 million budget buys, compare Tokyo, Osaka and Fukuoka prices.
Other costs at closing
- Property tax for the rest of the year. The 1 January owner pays the whole year's fixed asset tax; contracts usually have the buyer reimburse the seller by days. See Japan property tax for foreigners.
- Condo fees and repair reserve are settled the same way. Some buildings also charge a one-off repair fund at purchase on new condos.
- Fire and earthquake insurance, required by lenders and wise for everyone.
- Loan costs if you borrow: the lender's fee, guarantee fee, mortgage registration tax (0.4% of the loan) and the scrivener's fee for it. See mortgages for foreigners.
- Sending money to Japan: bank and FX charges, and the report under the Foreign Exchange Act for non-residents.
- Every year after: property tax, management and rental costs. See property management fees and the 2026 owner checklist.
FAQ
How much are closing costs in Japan?
For a used property bought through a broker, typically around 5–8% of the price: brokerage fee (about 3.3–4%), acquisition and registration taxes (depending on the assessed value), stamp duty and the scrivener. A new condo bought directly from the developer has no brokerage fee, so the total is lower.
Do foreigners pay extra tax to buy property in Japan?
No. Japan has no additional stamp duty or purchase tax for foreign buyers. The same rates apply to everyone. Some reliefs need you to live in the home, which is why non-resident buyers often pay the standard rates.
What is real estate acquisition tax in Japan?
A one-off prefectural tax of 3% (land and housing) or 4% (other buildings) on the assessed value, with residential land taxed on half its value, until 31 March 2027. The bill comes by post a few months after the purchase.
Is the brokerage fee negotiable?
Yes. 3% + ¥60,000 plus tax is the legal maximum per side, not a set price. Agree the amount in writing with the broker.
Do you charge buyers a fee?
No. We are not a real estate broker and don't charge buyers. If you ask, we introduce you to a licensed broker, who may pay us a referral fee.
Planning a purchase in Japan?
We introduce licensed Japanese brokers who work with overseas buyers, and English-speaking tax accountants. We are not a real estate broker. We don't describe, recommend or negotiate properties, and we don't charge buyers. Brokers may pay us a referral fee.
Sources
- MLIT, notice on brokerage fees (建設省告示第1552号, last amended 21 June 2024, MLIT notice No.949): mlit.go.jp PDF; consumer notice incl. the low-priced vacant home rule: mlit.go.jp (checked 2 October 2026)
- National Tax Agency, No.7191 registration tax rates (as of 1 April 2026; land 1.5% until 31 March 2029, home rates until 31 March 2027): nta.go.jp
- National Tax Agency, No.7108 reduced stamp duty on real estate contracts (1 April 2014 – 31 March 2027): nta.go.jp
- Tokyo Metropolitan Bureau of Taxation, real estate acquisition tax Q&A (rates, 1/2 for residential land, ¥12m new-home deduction, used-home deductions, thresholds from 1 April 2026): tax.metro.tokyo.lg.jp. Other prefectures apply the same national rules.
- Local Tax Act Enforcement Order (holiday homes are not "housing"): e-Gov
- Japan Federation of Shiho-Shoshi's Associations, 2024 fee survey: shiho-shoshi.or.jp PDF
Last reviewed: 2 October 2026. Rates checked against the linked official sources on that date. Several reductions end on 31 March 2027; confirm with a licensed professional before acting.
Disclaimer. General information, not legal, tax or investment advice. Japan House Prices is not a real estate broker (宅地建物取引業者) and does not describe, recommend or negotiate specific properties. If you request an introduction, a licensed Japanese broker handles all property explanations and transactions. We may receive a referral fee from the broker; you pay nothing to us.