Kobe City resident tax exemption thresholds for seniors

In Kobe City, the income thresholds for resident tax-exempt status for those aged 65 and older are approximately 1.55 million yen annually for single-person households and 2.11 million yen for two-person households including a spouse or dependent. For these households, the maximum total income amount to remain tax-exempt is 450,000 yen for individuals and 1.01 million yen for two-person households.

Resident tax exemption is determined by the entire household listed on the resident record. Splitting bank account names does not change the household-based determination. National Health Insurance reductions are applied in three stages: 70%, 50%, and 20%.