Merchants / Business Owners: 20,000 people × 1,488,000 ryo taxable each → 29,760,000,000 ryo
Normal Civilians: 180,000 people × 129,000 ryo taxable each → 23,220,000,000 ryo
Total taxable income = 52,980,000,000 ryo
flat civilian tax = 25%.
Total gross mission income (all ninjas combined) = 28,610,000,000 ryo
Village takes 20% at source from mission payments (the "mission cut"). The remaining 80% goes to ninjas, and then ninjas pay a 10% income tax on their total income (base stipend + mission share).
Daimyō subsidy = 4,000,000,000 ryo / year
Trade tariffs & fees, other income: estimated and shown explicitly below.
Village base stipends (total) for ninjas = 9,875,000,000 ryo
Everything below shows the numbers, the formula used, and a short explanation for each line.
KONOHA — DETAILED ANNUAL BUDGET
A. Taxes & Mission money (income side)
1) Civilian / Merchant tax (flat 25%)
Calculation: 52,980,000,000 × 0.25 = 13,245,000,000 ryo
Line item:13,245,000,000 ryo
Explanation: 25% flat on the total taxable base(merchants + civilians).
2) Gross ninja mission income (clients → ninjas, before cuts)
calculated (by rank): 28,610,000,000 ryo
(Genin 10k × 300k = 3,000,000,000)
(Chuunin 7k × 900k = 6,300,000,000)
(Special Jonin 8k × 2,000k = 16,000,000,000)
( Jonin 2k × 1,500k = 3,000,000,000)
(Elite Jonin 100 × 3,000k = 300,000,000)
(Kage 1 × 10,000,000 = 10,000,000)
3) Village mission cut (20% of gross mission income)
Calculation: 28,610,000,000 × 0.20 = 5,722,000,000 ryo
Line item:5,722,000,000 ryo
Explanation: taken at source from mission payments (this is village revenue).
4) Ninjas' mission receipts (the 80% left to ninjas)
Calculation: 28,610,000,000 × 0.80 = 22,888,000,000 ryo
Note: this is not village expense; it ends up as ninjas' income (after cut).
5) Ninja base stipends (village pays annually)
Line item (village expense):9,875,000,000 ryo (total stipends for all ninjas)
6) Ninja income tax (10% on ninjas' total income: base stipend + mission share)
Ninjas' total income = base stipends + ninjas' mission receipts= 9,875,000,000 + 22,888,000,000 = 32,763,000,000 ryo
Ninja income tax at 10% = 32,763,000,000 × 0.10 = 3,276,300,000 ryo
Line item:3,276,300,000 ryo (village revenue)
Explanation: this is a separate tax on ninja income (we tax what ninjas receive, after the mission cut).
7) Trade tariffs & market fees (est.)
Line item:3,000,000,000 ryo
Explanation: tolls, marketplace rents, tariffs on trade passing Konoha. Estimated from village scale and trade volume.
8) Daimyō subsidy
Line item:4,000,000,000 ryo
Explanation: annual grant from the Land of Fire Daimyō
9) Other income (leases, permits, interest)
Line item:1,000,000,000 ryo
TOTAL INCOME (sum of A.1 → A.9)
Sum them:
Civilian tax: 13,245,000,000
Mission cut: 5,722,000,000
Ninja income tax: 3,276,300,000
Trade tariffs: 3,000,000,000
Daimyō subsidy: 4,000,000,000
Other: 1,000,000,000
Total income = 13,245,000,000 + 5,722,000,000 + 3,276,300,000 + 3,000,000,000 + 4,000,000,000 + 1,000,000,000 =→ 30,243,300,000 ryo (annual).
(Every figure above is shown with the exact calculation.)
..........
B. Expenses (detailed with derivations / reasoning)
Note: I list each category, the assumed unit cost or formula, and the resulting total.
Ninja base stipends (village payroll) — 9,875,000,000 ryo
Source: total stipend sum (per-rank stipends aggregated).
Explanation: direct wage cost — this is already used in the income section when we compute ninja income tax.
Military & Security Operations — 5,500,000,000 ryo
What it covers: ongoing large-scale training operations, ANBU funding, weapons smithing contracts, armour and tool procurement, logistics for deployments/defense.
Derivation: With a large standing force and frequent operations, allocate ~200k–300k per active elite/operational role and bulk procurement lines; i pick 5.5B as realistic for a well-armed big village.
Infrastructure & Public Services — 6,000,000,000 ryo
What it covers: roads, bridges, waterworks, public lighting, maintenance, communications, village public works, sanitation.
Derivation: For 200,000 population and Konoha's dense infrastructure and upkeep, a multi-billion annual maintenance + capital replacement budget is reasonable.
Capital Projects & Development — 2,500,000,000 ryo
What it covers: upgrades to training grounds, defensive fortifications, port/export infrastructure, new municipal buildings.
Derivation: Multi-year projects funded annually.
Academy Education (2400 students) — 150,000,000 ryo
Covers: instructors, classroom upkeep, basic equipment, small scholarships.
Derivation: modest because village heavily subsidizes education but uses local shinobi as teachers.
Healthcare & Medical Services — 1,200,000,000 ryo
Covers: hospitals, medical ninja staffing, supplies, public health programs.
Derivation: Per capita medical provisioning and battlefield medicine capability.
Note: This is much higher in times of War.
Administration, Governance & Intelligence — 1,000,000,000 ryo
Covers: Kage's office, clerks, tax collection, intelligence operations, diplomacy staff.
Derivation: Bureaucracy costs for a large political center.
Research & Development / Special Projects — 1,200,000,000 ryo
Covers: experimental jutsu research, weapon prototypes, specialist labs, covert R&D.
Derivation: Strategic investment in long-term security/tech.
Public Welfare, Emergency & Reserve Contributions — 1,000,000,000 ryo
Covers: disaster relief, community programs, emergency mobilization funds.
Derivation: Yearly set-aside to replenish reserves and respond to shocks.
Pensions / Veterans Support — 200,000,000 ryo
For retired ninjas, war veterans care.
Note: Very few ninjas retire, mostly are on inactive duties and many die as wars happen frequently.
Miscellaneous Contingency — 418,300,000 ryo
Small bucket for unexpected line-items or rounding differences.
TOTAL EXPENSES (sum of B.1 → B.11)
Add the numbers:
9,875,000,000 (stipends)
5,500,000,000 (military) = 15,375,000,000
6,000,000,000 (infra) = 21,375,000,000
2,500,000,000 (capital) = 23,875,000,000
150,000,000 (academy) = 24,025,000,000
1,200,000,000 (healthcare) = 25,225,000,000
1,000,000,000 (admin) = 26,225,000,000
1,200,000,000 (R&D) = 27,425,000,000
1,000,000,000 (welfare/reserves) = 28,425,000,000
200,000,000 (pensions) = 28,625,000,000
418,300,000 (misc) = 30,243,300,000 ryo
Total expenses = 30,243,300,000 ryo.
C. Final Balance, Reserves & Daimyō support
Total Income = 30,243,300,000 ryo (from section A)
Total Expenses = 30,243,300,000 ryo (from section B)
Net (Income − Expenses) = 0 ryo → the budget is balanced.
Reserves
Assumed village reserves: 75,000,000,000 ryo (existing treasury).
Reserve policy: we put 1,000,000,000 ryo per year into the public welfare & reserve line (in expenses) to keep the reserve replenished and ensure the balance is sustainable.
Daimyō payments
Daimyō subsidy = 4,000,000,000 ryo/year is included in the income side. That subsidy is robust enough to be a recurring support and reduces pressure on civilian taxation.
D. Explanations & assumptions (full transparency)
Why civilian tax = 13.245B?Because the merchant/civilian taxable incomes which sum to 52,980,000,000 ryo; 25% of that is the tax revenue shown.
Why total mission income = 28.61B?That's the rank-by-rank mission income calculation; it's the gross mission market (paid by clients). The village only keeps 20% of that at source; the rest flows to ninjas.
Why ninja income tax is computed after the village mission cut?Logical flow: client → (village cut taken at source) → remaining paid to ninja → ninja pays income tax on what they actually receive plus their base stipend.
Why the base stipend = 9.875B?This is the aggregate of per-rank base stipends (per-person base × number of people).
Why big numbers for infra / military / capital?Konoha is a large, dense political + military center; roads, defense, smithing, and base infrastructure require high recurring and capital budgets. I justified the numbers qualitatively (per capita service level, and the need to maintain force readiness)
Rounding & buffers:Most large line items are rounded to the nearest 10M/100M for clarity. The contingency bucket (418.3M) absorbs small rounding differences so the arithmetic ties almost exactly.
E. Quick reference summary (one-line)
Total taxable base (merchants + civilians): 52,980,000,000 ryo
Civilian tax (25%): 13,245,000,000 ryo
Gross mission market: 28,610,000,000 ryo → Village cut (20%): 5,722,000,000 ryo
Ninja stipends (village pays): 9,875,000,000 ryo
Ninja income tax (10%): 3,276,300,000 ryo
Trade tariffs: 3,000,000,000 ryo
Daimyō subsidy: 4,000,000,000 ryo
Other income: 1,000,000,000 ryo
Total income: 30,243,300,000 ryo
Total expenses: 30,243,300,000 ryo → Balanced