【2025年版】住民税の早見表（正社員／パート）

2025年5月23日

職業別（正社員、アルバイト・パート）、年収別、扶養家族別（扶養家族なし、配偶者、配偶者＋子供）に、住民税の早見表を掲載します。

住民税については、2025年度の年収（所得）にかかる2026年に支払う住民税を計算しています。

1．正社員　住民税の早見表
2．アルバイト・パート　住民税の早見表

1．正社員　住民税の早見表

【前提条件】
・所得は給与所得のみ
・社会保険に加入（協会けんぽ・東京）
・雇用保険に加入（一般の事業）
・39歳以下は介護保険料なし、40歳以上は介護保険料あり
・控除は、基礎控除・配偶者控除・扶養控除・社会保険料控除のみ考慮
・2025年4月時点の税率・社会保険料で計算
・単位はすべて「円」

（1）39歳以下、扶養家族なし

年収（円）	住民税（年額）（円）	住民税（月額）（円）
2,000,000	61,500	5,125
2,500,000	91,100	7,592
3,000,000	115,700	9,642
3,500,000	143,600	11,967
4,000,000	175,600	14,633
4,500,000	208,600	17,383
5,000,000	243,200	20,267
5,500,000	272,800	22,733
6,000,000	307,500	25,625
6,500,000	342,100	28,508
7,000,000	375,600	31,300
7,500,000	415,300	34,608
8,000,000	453,100	37,758
8,500,000	496,100	41,342
9,000,000	543,500	45,292
9,500,000	590,800	49,233
10,000,000	638,100	53,175
11,000,000	731,600	60,967
12,000,000	828,100	69,008
13,000,000	921,000	76,750
14,000,000	1,017,000	84,750
15,000,000	1,109,200	92,433
16,000,000	1,205,100	100,425
17,000,000	1,301,000	108,417
18,000,000	1,400,500	116,708
19,000,000	1,500,000	125,000
20,000,000	1,599,300	133,275

（2）39歳以下、扶養家族：配偶者

年収（円）	住民税（年額）（円）	住民税（月額）（円）
2,000,000	26,000	2,167
2,500,000	55,600	4,633
3,000,000	80,200	6,683
3,500,000	108,100	9,008
4,000,000	140,100	11,675
4,500,000	173,100	14,425
5,000,000	210,200	17,517
5,500,000	239,800	19,983
6,000,000	274,500	22,875
6,500,000	309,100	25,758
7,000,000	342,600	28,550
7,500,000	382,300	31,858
8,000,000	420,100	35,008
8,500,000	463,100	38,592
9,000,000	510,500	42,542
9,500,000	557,800	46,483
10,000,000	605,100	50,425
11,000,000	709,600	59,133
12,000,000	828,100	69,008
13,000,000	921,000	76,750
14,000,000	1,017,000	84,750
15,000,000	1,109,200	92,433
16,000,000	1,205,100	100,425
17,000,000	1,301,000	108,417
18,000,000	1,400,500	116,708
19,000,000	1,500,000	125,000
20,000,000	1,599,300	133,275

（3）40歳以上、扶養家族なし

年収（円）	住民税（年額）（円）	住民税（月額）（円）
2,000,000	60,000	5,000
2,500,000	89,200	7,433
3,000,000	113,200	9,433
3,500,000	140,800	11,733
4,000,000	172,500	14,375
4,500,000	205,000	17,083
5,000,000	239,300	19,942
5,500,000	268,300	22,358
6,000,000	302,700	25,225
6,500,000	337,000	28,083
7,000,000	370,000	30,833
7,500,000	409,500	34,125
8,000,000	446,700	37,225
8,500,000	489,300	40,775
9,000,000	536,300	44,692
9,500,000	583,200	48,600
10,000,000	630,200	52,517
11,000,000	722,800	60,233
12,000,000	818,800	68,233
13,000,000	910,600	75,883
14,000,000	1,006,000	83,833
15,000,000	1,097,100	91,425
16,000,000	1,192,500	99,375
17,000,000	1,287,700	107,308
18,000,000	1,387,200	115,600
19,000,000	1,486,600	123,883
20,000,000	1,586,100	132,175

（4）40歳以上、扶養家族：配偶者

年収（円）	住民税（年額）（円）	住民税（月額）（円）
2,000,000	24,500	2,042
2,500,000	53,700	4,475
3,000,000	77,700	6,475
3,500,000	105,300	8,775
4,000,000	137,000	11,417
4,500,000	169,500	14,125
5,000,000	206,300	17,192
5,500,000	235,300	19,608
6,000,000	269,700	22,475
6,500,000	304,000	25,333
7,000,000	337,000	28,083
7,500,000	376,500	31,375
8,000,000	413,700	34,475
8,500,000	456,300	38,025
9,000,000	503,300	41,942
9,500,000	550,200	45,850
10,000,000	597,200	49,767
11,000,000	700,800	58,400
12,000,000	818,800	68,233
13,000,000	910,600	75,883
14,000,000	1,006,000	83,833
15,000,000	1,097,100	91,425
16,000,000	1,192,500	99,375
17,000,000	1,287,700	107,308
18,000,000	1,387,200	115,600
19,000,000	1,486,600	123,883
20,000,000	1,586,100	132,175

（5）40歳以上、扶養家族：配偶者＋子供1人（16～18歳）

年収（円）	住民税（年額）（円）	住民税（月額）（円）
2,000,000	0	0
2,500,000	18,200	1,517
3,000,000	42,200	3,517
3,500,000	69,800	5,817
4,000,000	101,500	8,458
4,500,000	134,000	11,167
5,000,000	168,300	14,025
5,500,000	197,300	16,442
6,000,000	236,700	19,725
6,500,000	271,000	22,583
7,000,000	304,000	25,333
7,500,000	343,500	28,625
8,000,000	380,700	31,725
8,500,000	423,300	35,275
9,000,000	470,300	39,192
9,500,000	517,200	43,100
10,000,000	564,200	47,017
11,000,000	667,800	55,650
12,000,000	785,800	65,483
13,000,000	877,600	73,133
14,000,000	973,000	81,083
15,000,000	1,064,100	88,675
16,000,000	1,159,500	96,625
17,000,000	1,254,700	104,558
18,000,000	1,354,200	112,850
19,000,000	1,453,600	121,133
20,000,000	1,553,100	129,425

（6）40歳以上、扶養家族：配偶者＋子供2人（16～18歳）

年収（円）	住民税（年額）（円）	住民税（月額）（円）
2,000,000	0	0
2,500,000	0	0
3,000,000	10,800	900
3,500,000	34,300	2,858
4,000,000	66,000	5,500
4,500,000	98,500	8,208
5,000,000	132,800	11,067
5,500,000	161,800	13,483
6,000,000	203,700	16,975
6,500,000	238,000	19,833
7,000,000	271,000	22,583
7,500,000	310,500	25,875
8,000,000	347,700	28,975
8,500,000	390,300	32,525
9,000,000	437,300	36,442
9,500,000	484,200	40,350
10,000,000	531,200	44,267
11,000,000	634,800	52,900
12,000,000	752,800	62,733
13,000,000	844,600	70,383
14,000,000	940,000	78,333
15,000,000	1,031,100	85,925
16,000,000	1,126,500	93,875
17,000,000	1,221,700	101,808
18,000,000	1,321,200	110,100
19,000,000	1,420,600	118,383
20,000,000	1,520,100	126,675

2．アルバイト・パート　住民税の早見表

【前提条件】
・所得は給与所得のみ
・社会保険に加入する場合は協会けんぽ・東京
・雇用保険に加入する場合は一般の事業
・39歳以下は介護保険料なし、40歳以上は介護保険料あり
・控除は、基礎控除・社会保険料控除のみ考慮
・2025年4月時点の税率・社会保険料で計算
・単位はすべて「円」

（1）社会保険・雇用保険加入なし

年齢にかかわらず、同額です。

一定の年収（106万円、130万円）および、週の勤務時間（20時間または30時間）を超えると、本来は社会保険等に加入しますが、ここでは加入していない前提で計算しています。

年収（円）	住民税（年額）（円）	住民税（月額）（円）
1,000,000	0	0
1,010,000	0	0
1,020,000	0	0
1,030,000	0	0
1,040,000	0	0
1,050,000	0	0
1,060,000	0	0
1,070,000	0	0
1,080,000	0	0
1,090,000	0	0
1,100,000	0	0
1,110,000	6,500	542
1,120,000	7,000	583
1,130,000	7,500	625
1,140,000	8,500	708
1,150,000	9,500	792
1,160,000	10,500	875
1,170,000	11,500	958
1,180,000	12,500	1,042
1,190,000	13,500	1,125
1,200,000	14,500	1,208
1,210,000	15,500	1,292
1,220,000	16,500	1,375
1,230,000	17,500	1,458
1,240,000	18,500	1,542
1,250,000	19,500	1,625
1,260,000	20,500	1,708
1,270,000	21,500	1,792
1,280,000	22,500	1,875
1,290,000	23,500	1,958
1,300,000	24,500	2,042
1,310,000	25,500	2,125
1,320,000	26,500	2,208
1,330,000	27,500	2,292
1,340,000	28,500	2,375
1,350,000	29,500	2,458
1,360,000	30,500	2,542
1,370,000	31,500	2,625
1,380,000	32,500	2,708
1,390,000	33,500	2,792
1,400,000	34,500	2,875
1,410,000	35,500	2,958
1,420,000	36,500	3,042
1,430,000	37,500	3,125
1,440,000	38,500	3,208
1,450,000	39,500	3,292
1,460,000	40,500	3,375
1,470,000	41,500	3,458
1,480,000	42,500	3,542
1,490,000	43,500	3,625
1,500,000	44,500	3,708
1,510,000	45,500	3,792
1,520,000	46,500	3,875
1,530,000	47,500	3,958
1,540,000	48,500	4,042
1,550,000	49,500	4,125
1,560,000	50,500	4,208
1,570,000	51,500	4,292
1,580,000	52,500	4,375
1,590,000	53,500	4,458
1,600,000	54,500	4,542
1,610,000	55,500	4,625
1,620,000	56,500	4,708
1,630,000	57,500	4,792
1,640,000	58,500	4,875
1,650,000	59,500	4,958
1,660,000	60,500	5,042
1,670,000	61,500	5,125
1,680,000	62,500	5,208
1,690,000	63,500	5,292
1,700,000	64,500	5,375
1,710,000	65,500	5,458
1,720,000	66,500	5,542
1,730,000	67,500	5,625
1,740,000	68,500	5,708
1,750,000	69,500	5,792
1,760,000	70,500	5,875
1,770,000	71,500	5,958
1,780,000	72,500	6,042
1,790,000	73,500	6,125
1,800,000	74,500	6,208
1,810,000	75,500	6,292
1,820,000	76,500	6,375
1,830,000	77,500	6,458
1,840,000	78,500	6,542
1,850,000	79,500	6,625
1,860,000	80,500	6,708
1,870,000	81,500	6,792
1,880,000	82,500	6,875
1,890,000	83,500	6,958
1,900,000	84,500	7,042
1,910,000	85,000	7,083
1,920,000	85,800	7,150
1,930,000	86,300	7,192
1,940,000	87,200	7,267
1,950,000	87,700	7,308
1,960,000	88,600	7,383
1,970,000	89,100	7,425
1,980,000	90,000	7,500
1,990,000	90,500	7,542
2,000,000	91,500	7,625
2,010,000	92,000	7,667
2,020,000	92,800	7,733
2,030,000	93,300	7,775
2,040,000	94,200	7,850
2,050,000	94,700	7,892
2,060,000	95,600	7,967
2,070,000	96,100	8,008
2,080,000	97,000	8,083
2,090,000	97,500	8,125
2,100,000	98,500	8,208

（2）39歳以下、社会保険・雇用保険加入あり

年収（円）	住民税（年額）（円）	住民税（月額）（円）
1,000,000	0	0
1,010,000	0	0
1,020,000	0	0
1,030,000	0	0
1,040,000	0	0
1,050,000	0	0
1,060,000	0	0
1,070,000	0	0
1,080,000	0	0
1,090,000	0	0
1,100,000	0	0
1,110,000	5,000	417
1,120,000	5,000	417
1,130,000	5,000	417
1,140,000	5,000	417
1,150,000	5,000	417
1,160,000	5,000	417
1,170,000	5,000	417
1,180,000	5,000	417
1,190,000	5,000	417
1,200,000	5,000	417
1,210,000	5,000	417
1,220,000	5,000	417
1,230,000	5,000	417
1,240,000	5,000	417
1,250,000	5,000	417
1,260,000	5,000	417
1,270,000	5,200	433
1,280,000	5,700	475
1,290,000	5,700	475
1,300,000	6,200	517
1,310,000	6,700	558
1,320,000	7,200	600
1,330,000	8,000	667
1,340,000	9,000	750
1,350,000	10,000	833
1,360,000	11,000	917
1,370,000	10,600	883
1,380,000	11,600	967
1,390,000	12,600	1,050
1,400,000	13,600	1,133
1,410,000	14,600	1,217
1,420,000	15,600	1,300
1,430,000	16,600	1,383
1,440,000	17,600	1,467
1,450,000	18,600	1,550
1,460,000	19,600	1,633
1,470,000	19,200	1,600
1,480,000	20,200	1,683
1,490,000	21,200	1,767
1,500,000	22,200	1,850
1,510,000	23,200	1,933
1,520,000	24,200	2,017
1,530,000	25,200	2,100
1,540,000	26,200	2,183
1,550,000	27,200	2,267
1,560,000	26,800	2,233
1,570,000	27,800	2,317
1,580,000	28,800	2,400
1,590,000	29,800	2,483
1,600,000	30,800	2,567
1,610,000	31,800	2,650
1,620,000	32,800	2,733
1,630,000	33,800	2,817
1,640,000	34,800	2,900
1,650,000	35,800	2,983
1,660,000	35,500	2,958
1,670,000	36,500	3,042
1,680,000	37,500	3,125
1,690,000	38,500	3,208
1,700,000	39,500	3,292
1,710,000	40,500	3,375
1,720,000	41,500	3,458
1,730,000	42,500	3,542
1,740,000	43,500	3,625
1,750,000	44,500	3,708
1,760,000	44,000	3,667
1,770,000	45,000	3,750
1,780,000	46,000	3,833
1,790,000	47,000	3,917
1,800,000	48,000	4,000
1,810,000	49,000	4,083
1,820,000	50,000	4,167
1,830,000	51,000	4,250
1,840,000	52,000	4,333
1,850,000	53,000	4,417
1,860,000	52,200	4,350
1,870,000	53,200	4,433
1,880,000	54,200	4,517
1,890,000	55,200	4,600
1,900,000	56,200	4,683
1,910,000	56,800	4,733
1,920,000	57,600	4,800
1,930,000	58,200	4,850
1,940,000	59,000	4,917
1,950,000	59,600	4,967
1,960,000	60,500	5,042
1,970,000	61,000	5,083
1,980,000	60,100	5,008
1,990,000	60,600	5,050
2,000,000	61,500	5,125
2,010,000	62,000	5,167
2,020,000	63,000	5,250
2,030,000	63,500	5,292
2,040,000	64,300	5,358
2,050,000	64,800	5,400
2,060,000	65,600	5,467
2,070,000	66,200	5,517
2,080,000	67,000	5,583
2,090,000	67,600	5,633
2,100,000	66,700	5,558

（3）40歳以上、社会保険・雇用保険加入あり

年収（円）	住民税（年額）（円）	住民税（月額）（円）
1,000,000	0	0
1,010,000	0	0
1,020,000	0	0
1,030,000	0	0
1,040,000	0	0
1,050,000	0	0
1,060,000	0	0
1,070,000	0	0
1,080,000	0	0
1,090,000	0	0
1,100,000	0	0
1,110,000	5,000	417
1,120,000	5,000	417
1,130,000	5,000	417
1,140,000	5,000	417
1,150,000	5,000	417
1,160,000	5,000	417
1,170,000	5,000	417
1,180,000	5,000	417
1,190,000	5,000	417
1,200,000	5,000	417
1,210,000	5,000	417
1,220,000	5,000	417
1,230,000	5,000	417
1,240,000	5,000	417
1,250,000	5,000	417
1,260,000	5,000	417
1,270,000	5,000	417
1,280,000	5,300	442
1,290,000	5,200	433
1,300,000	5,700	475
1,310,000	6,200	517
1,320,000	6,700	558
1,330,000	7,200	600
1,340,000	8,000	667
1,350,000	9,000	750
1,360,000	10,000	833
1,370,000	9,500	792
1,380,000	10,500	875
1,390,000	11,500	958
1,400,000	12,500	1,042
1,410,000	13,500	1,125
1,420,000	14,500	1,208
1,430,000	15,500	1,292
1,440,000	16,500	1,375
1,450,000	17,500	1,458
1,460,000	18,500	1,542
1,470,000	18,000	1,500
1,480,000	19,000	1,583
1,490,000	20,000	1,667
1,500,000	21,000	1,750
1,510,000	22,000	1,833
1,520,000	23,000	1,917
1,530,000	24,000	2,000
1,540,000	25,000	2,083
1,550,000	26,000	2,167
1,560,000	25,500	2,125
1,570,000	26,500	2,208
1,580,000	27,500	2,292
1,590,000	28,500	2,375
1,600,000	29,500	2,458
1,610,000	30,500	2,542
1,620,000	31,500	2,625
1,630,000	32,500	2,708
1,640,000	33,500	2,792
1,650,000	34,500	2,875
1,660,000	34,000	2,833
1,670,000	35,000	2,917
1,680,000	36,000	3,000
1,690,000	37,000	3,083
1,700,000	38,000	3,167
1,710,000	39,000	3,250
1,720,000	40,000	3,333
1,730,000	41,000	3,417
1,740,000	42,000	3,500
1,750,000	43,000	3,583
1,760,000	42,600	3,550
1,770,000	43,600	3,633
1,780,000	44,600	3,717
1,790,000	45,500	3,792
1,800,000	46,500	3,875
1,810,000	47,500	3,958
1,820,000	48,500	4,042
1,830,000	49,500	4,125
1,840,000	50,500	4,208
1,850,000	51,500	4,292
1,860,000	50,700	4,225
1,870,000	51,700	4,308
1,880,000	52,700	4,392
1,890,000	53,700	4,475
1,900,000	54,700	4,558
1,910,000	55,300	4,608
1,920,000	56,100	4,675
1,930,000	56,600	4,717
1,940,000	57,500	4,792
1,950,000	58,000	4,833
1,960,000	59,000	4,917
1,970,000	59,500	4,958
1,980,000	58,500	4,875
1,990,000	59,000	4,917
2,000,000	60,000	5,000
2,010,000	60,500	5,042
2,020,000	61,200	5,100
2,030,000	61,800	5,150
2,040,000	62,600	5,217
2,050,000	63,200	5,267
2,060,000	64,000	5,333
2,070,000	64,600	5,383
2,080,000	65,500	5,458
2,090,000	66,000	5,500
2,100,000	65,000	5,417