Fukuoka Prefecture finances and its 60 municipalities (FY2024)

Fiscal health rank among the 47 prefectures

Fiscal strength indexBetter than peers

0.64

#8 of 47 in Japan (highest first)

Median of similar municipalities 0.47

What this means

How much of the standard cost of public services a municipality can cover with its own tax revenue. Above 1.0, it receives no ordinary local allocation tax from the national government.

Current balance ratio

95.6%

#35 of 47 in Japan (lowest first)

Median of similar municipalities 93.8%

What this means

Recurring costs that must be paid every year (personnel, social assistance, debt service) as a share of recurring general revenue. The higher it is, the less room for new spending; above 90% is considered rigid.

Real debt service ratioWorse than peers

11.9%

#32 of 47 in Japan (lowest first)

Median of similar municipalities 11.0%

What this means

Debt repayments relative to revenue (3-year average). At 18% or more, new borrowing needs approval; 25% or more triggers early fiscal soundness measures.

Future burden ratioWorse than peers

245.3%

#43 of 47 in Japan (lowest first)

Median of similar municipalities 159.7%

What this means

Debts and other future liabilities as a percentage of one year's standard revenue. For municipalities, 350% or more triggers early fiscal soundness measures. Zero when reserves exceed liabilities.

Local bonds outstanding per residentBetter than peers

¥730,780

#16 of 47 in Japan (lowest first)

Median of similar municipalities ¥820,968

What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers

¥35,610

#44 of 47 in Japan (highest first)

Median of similar municipalities ¥72,828

What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratioBetter than peers

59.1%

#10 of 47 in Japan (highest first)

Median of similar municipalities 48.8%

What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratio

6.6%

#22 of 47 in Japan (highest first)

Median of similar municipalities 6.4%

What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥2.09T · per resident ¥411,582

Local taxes 37.5%Shared taxes and grants 6.2%Local allocation tax 15.5%National subsidies 11.1%Borrowing (local bonds) 8.1%Donations 0.0%Other 21.6%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥784.2B	¥154,166	37.5%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥129.7B	¥25,495	6.2%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥325.4B	¥63,959	15.5%
National subsidies National treasury disbursements for specific programs	¥231.5B	¥45,512	11.1%
Borrowing (local bonds) New borrowing during the year	¥170.4B	¥33,504	8.1%
Donations Including hometown tax (furusato nozei)	¥327M	¥64	0.0%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥452.1B	¥88,883	21.6%

Spending by function per resident

This municipalityMedian of prefectures (47)

Welfare

¥80K

Education

¥67K

Commerce & tourism

¥57K

Debt service

¥49K

Public works

¥34K

Police

¥28K

General administration

¥19K

Health & sanitation

¥14K

Agriculture, forestry & fisheries

¥11K

Disaster recovery

¥4K

Function	Amount	Per resident	Peer median	Share
Welfare Elderly, children, people with disabilities, public assistance	¥408.5B	¥80,301	¥80,864	20.1%
Education Schools, libraries, community centers, sports facilities	¥341.5B	¥67,140	¥104,412	16.8%
Commerce & tourism Business attraction, shopping streets, tourism	¥289.7B	¥56,940	¥53,525	14.3%
Debt service Repayment of principal and interest on local bonds	¥250.5B	¥49,246	¥64,586	12.3%
Public works Roads, bridges, parks, sewers, public housing	¥171.0B	¥33,625	¥66,108	8.4%
Police Prefectures only	¥140.7B	¥27,656	¥26,383	6.9%
General administration Office management, tax collection, family registers, elections	¥98.7B	¥19,395	¥33,399	4.9%
Health & sanitation Health checks, vaccinations, waste disposal	¥69.9B	¥13,733	¥19,958	3.4%
Agriculture, forestry & fisheries	¥57.5B	¥11,302	¥31,061	2.8%
Disaster recovery	¥19.0B	¥3,733	¥2,912	0.9%
Labor	¥6.0B	¥1,185	¥1,436	0.3%
Assembly	¥2.9B	¥577	¥873	0.1%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥94.9B

Per resident ¥18,659 (median ¥19,268)

Elderly

¥169.3B

Per resident ¥33,286 (median ¥34,452)

Social welfare

¥112.1B

Per resident ¥22,043 (median ¥23,130)

Public assistance

¥31.9B

Per resident ¥6,274 (median ¥1,753)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 35.0% of spending.

Personnel

¥79K

Social assistance

¥12K

Debt service

¥49K

Goods & services

¥10K

Subsidies

¥127K

Construction

¥48K

Transfers to other accounts

¥6K

Reserves

¥11K

Maintenance

¥2K

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds

Spending per resident

Fiscal strength index

Current balance ratio

Population

See the numbers by year

Fiscal year	Population	Spending	Local bonds	Reserves	Fiscal strength	Current balance	Debt service
FY2024	5,086,957	¥2.03T	¥3.72T	¥181.1B	0.64	95.6%	11.9%
FY2023	5,095,379	¥1.99T	¥3.77T	¥190.0B	0.61	97.3%	11.3%
FY2022	5,104,921	¥2.20T	¥3.81T	¥180.1B	0.62	96.2%	11.2%
FY2021	5,108,507	¥2.46T	¥3.88T	¥156.8B	0.63	89.2%	11.1%
FY2020	5,124,259	¥2.02T	¥3.78T	¥80.4B	0.66	97.1%	11.5%
FY2019	5,129,841	¥1.62T	¥3.69T	¥77.7B	0.65	98.3%	11.7%
FY2018	5,131,305	¥1.58T	¥3.63T	¥83.1B	0.65	97.5%	11.8%
FY2017	5,130,773	¥1.61T	¥3.57T	¥94.9B	0.64	96.8%	11.8%
FY2016	5,126,389	¥1.66T	¥3.51T	¥91.8B	0.63	98.4%	12.1%
FY2015	5,122,448	¥1.67T	¥3.45T	¥98.1B	0.62	96.6%	13.1%

Municipalities in Fukuoka Prefecture FY2024 · click a column to sort

Amounts per resident. See also the fiscal strength ranking and debt per resident ranking in Fukuoka Prefecture.

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Kitakyushu City 北九州市	913,577	0.69	99.3%	—	¥1,096,983	¥49,673	¥680,217
Fukuoka City 福岡市	1,608,140	0.87	93.6%	—	¥669,336	¥82,644	¥692,340
Omuta City 大牟田市	104,688	0.53	96.6%	—	¥433,765	¥93,793	¥581,656
Kurume City 久留米市	300,199	0.64	94.8%	—	¥406,354	¥65,060	¥501,452
Nogata City 直方市	54,838	0.56	94.1%	—	¥443,473	¥138,234	¥590,045
Iizuka City 飯塚市	124,118	0.50	98.8%	—	¥513,873	¥233,929	¥654,881
Tagawa City 田川市	44,839	0.43	97.4%	—	¥705,526	¥368,545	¥795,064
Yanagawa City 柳川市	61,536	0.46	96.7%	—	¥584,453	¥254,847	¥547,538
Yame City 八女市	59,544	0.38	92.6%	—	¥621,977	¥327,847	¥745,246
Chikugo City 筑後市	49,134	0.67	90.5%	—	¥347,764	¥182,469	¥485,176
Okawa City 大川市	31,147	0.50	92.2%	—	¥462,573	¥213,035	¥629,639
Yukuhashi City 行橋市	72,254	0.63	92.4%	—	¥260,397	¥248,444	¥450,281
Buzen City 豊前市	23,322	0.53	95.3%	—	¥305,069	¥189,953	¥632,098
Nakama City 中間市	39,014	0.46	95.3%	—	¥238,569	¥217,709	¥479,052
Ogori City 小郡市	59,509	0.63	93.7%	—	¥281,702	¥113,420	¥423,256
Chikushino City 筑紫野市	106,375	0.74	88.1%	—	¥168,686	¥189,641	¥392,348
Kasuga City 春日市	111,919	0.73	88.0%	—	¥209,438	¥166,623	¥372,393
Onojo City 大野城市	103,537	0.77	86.9%	—	¥174,359	¥163,614	¥470,937
Munakata City 宗像市	96,869	0.57	93.7%	—	¥219,053	¥227,174	¥484,348
Dazaifu City 太宰府市	71,566	0.63	94.9%	—	¥244,605	¥101,563	¥445,538
Koga City 古賀市	59,184	0.67	90.7%	—	¥264,262	¥148,403	¥455,919
Fukutsu City 福津市	69,201	0.56	90.2%	—	¥267,313	¥142,643	¥438,394
Ukiha City うきは市	27,382	0.38	85.6%	—	¥387,644	¥529,601	¥640,182
Miyawaka City 宮若市	26,092	0.61	83.4%	—	¥775,488	¥576,153	¥681,939
Kama City 嘉麻市	34,143	0.28	105.8%	—	¥835,194	¥316,924	¥861,239
Asakura City 朝倉市	50,024	0.50	93.5%	—	¥633,143	¥322,404	¥820,628
Miyama City みやま市	34,291	0.40	93.1%	—	¥766,860	¥282,038	¥622,252
Itoshima City 糸島市	104,175	0.57	88.0%	—	¥309,913	¥174,725	¥453,587
Nakagawa City 那珂川市	49,435	0.68	95.3%	—	¥272,430	¥150,396	¥455,532
Umi Town 宇美町	36,878	0.59	92.8%	—	¥236,377	¥99,016	¥433,600
Sasaguri Town 篠栗町	31,261	0.60	93.2%	—	¥219,533	¥125,463	¥430,403
Shime Town 志免町	46,379	0.72	87.7%	—	¥214,516	¥171,310	¥399,147
Sue Town 須恵町	29,307	0.63	90.2%	—	¥260,295	¥166,506	¥439,293
Shingu Town 新宮町	32,979	0.83	90.6%	—	¥374,335	¥371,361	¥522,906
Hisayama Town 久山町	9,410	0.75	90.8%	—	¥452,344	¥283,994	¥699,019
Kasuya Town 粕屋町	48,723	0.85	92.1%	—	¥281,881	¥116,902	¥436,941
Ashiya Town 芦屋町	12,728	0.34	99.9%	—	¥878,330	¥384,408	¥746,272
Mizumaki Town 水巻町	27,531	0.50	91.5%	—	¥261,031	¥194,775	¥451,965
Okagaki Town 岡垣町	31,460	0.53	91.5%	—	¥225,024	¥174,421	¥405,519
Onga Town 遠賀町	18,900	0.54	87.7%	—	¥310,274	¥299,768	¥519,659
Kotake Town 小竹町	6,890	0.32	93.7%	—	¥975,378	¥413,843	¥943,708
Kurate Town 鞍手町	14,774	0.41	95.8%	—	¥1,050,437	¥532,262	¥861,602
Keisen Town 桂川町	12,738	0.39	97.4%	—	¥368,760	¥264,893	¥539,116
Chikuzen Town 筑前町	30,805	0.48	90.4%	—	¥351,053	¥148,772	¥494,032
Toho Village 東峰村	1,762	0.12	88.2%	—	¥2,764,125	¥1,795,614	¥2,630,066
Tachiarai Town 大刀洗町	16,121	0.46	83.3%	—	¥323,893	¥377,008	¥581,883
Oki Town 大木町	13,653	0.47	83.2%	—	¥294,524	¥401,308	¥578,285
Hirokawa Town 広川町	19,141	0.60	89.8%	—	¥441,828	¥222,480	¥481,287
Kawara Town 香春町	9,962	0.29	90.6%	—	¥698,417	¥414,967	¥748,194
Soeda Town 添田町	8,311	0.23	94.1%	—	¥1,333,265	¥747,725	¥1,311,666
Itoda Town 糸田町	8,269	0.22	97.9%	—	¥901,374	¥632,342	¥879,540
Kawasaki Town 川崎町	14,804	0.29	90.8%	—	¥831,349	¥288,370	¥811,673
Oto Town 大任町	5,037	0.16	89.7%	—	¥7,805,634	¥886,557	¥3,979,658
Aka Village 赤村	2,843	0.15	86.2%	—	¥1,065,775	¥2,332,949	¥2,105,435
Fukuchi Town 福智町	20,888	0.27	96.9%	—	¥854,893	¥1,225,372	¥1,100,839
Kanda Town 苅田町	37,553	1.31	80.1%	—	¥222,361	¥263,100	¥516,279
Miyako Town みやこ町	17,710	0.35	91.8%	—	¥487,517	¥700,861	¥722,385
Yoshitomi Town 吉富町	6,512	0.37	88.5%	—	¥458,035	¥439,648	¥634,041
Koge Town 上毛町	7,142	0.28	88.5%	—	¥376,692	¥1,325,460	¥811,272
Chikujo Town 築上町	16,434	0.32	99.3%	—	¥688,288	¥454,108	¥752,700