Furusato Nozei Donation Limit Calculator
Enter your gross annual salary and deductions, and this tool estimates the maximum furusato nozei (hometown tax) donation you can make with only a ¥2,000 out-of-pocket cost. It uses your resident tax income levy and income tax rate under the 2025–2026 tax rules, as a simplified simulation. To see your estimated take-home pay, try the Japan Salary Take-Home Pay Calculator.
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Salary and deductions
Leave blank to estimate from your salary. Entering the amount from your year-end tax statement improves accuracy.
Notes
- This is a simplified simulation for an employee whose only income is salary. It cannot accurately handle self-employed people, pensioners, or anyone with income other than salary.
- The limit is calculated as resident tax income levy × 20% ÷ (90% − income tax rate × 1.021) + ¥2,000. Your actual limit varies with your municipality’s resident tax and other deductions, so confirm the exact figure with your year-end tax statement or resident tax notice.
- The housing loan deduction (which requires a tax return in the first year), medical expense deduction, and iDeCo are not applied individually. Income deductions can be entered under "other income deductions", but if you receive a housing loan deduction against resident tax, your real limit is lower than this estimate.
- If you have dependents or a spouse, enter the total of their deductions under "other income deductions". The adjustment credit assumes only the ¥50,000 basic-deduction difference.
- Donations are counted per calendar year (January 1 to December 31). The One-Stop Exception applies to employees who donate to five or fewer municipalities and do not need to file a tax return; with a tax return, the benefit is split between an income tax refund and a resident tax deduction. The limit works the same way either way.
- Remember that the deduction equals your donation minus ¥2,000, not the market value of the gift you receive.
Glossary
Furusato nozei donation limit
The maximum donation you can make while paying only ¥2,000 yourself. Anything above it is not deducted from your taxes and is entirely out of pocket. It varies by income, family, and deductions.
Resident tax income levy
The part of resident tax that depends on taxable income, at about 10% (4% prefectural + 6% municipal). 20% of this amount is a key reference point for the furusato nozei limit.
Adjustment credit
A credit subtracted from the resident tax income levy to offset the difference between income tax and resident tax personal deductions such as the basic deduction. With only the basic deduction it is ¥2,500 for taxable income up to ¥2 million.
One-Stop Exception
A system that lets employees who do not need to file a tax return claim the deduction by mailing an application to each municipality, for up to five municipalities a year. There is no income tax refund; the entire deduction applies to next year’s resident tax.
¥2,000 out-of-pocket cost
With furusato nozei, the donation minus ¥2,000 comes back as an income tax refund and a resident tax deduction. The remaining ¥2,000 is not refunded and is your actual cost.
FAQ
How much can I donate on a ¥5 million salary?
For a single person or a couple without dependents, the limit for a ¥2,000 out-of-pocket cost is around ¥60,000. The limit rises with income: roughly ¥29,000 at ¥3 million and ¥130,000 at ¥8 million.
Is it safe to donate exactly up to the limit?
Donating right at the limit can leave you paying more than ¥2,000 if your final resident tax or your income and deductions for the year differ from the estimate. Staying around 90% of the estimate is safer. Forgetting the One-Stop application also means no deduction.
How do I enter a spouse or dependents?
Add up your spousal and dependent deductions and enter the total under "other income deductions". The more deductions you have, the lower your taxable income and the lower your limit. The adjustment credit is a simplified figure that assumes only the basic-deduction difference.
Does the housing loan deduction or medical expense deduction change the limit?
The medical expense deduction is an income deduction, so add it to "other income deductions" to reflect it. The housing loan deduction, however, can lower your limit if part of it is taken from resident tax. This tool cannot reflect it, so your real limit may be lower than the estimate.
Does this work for freelancers or the self-employed?
It is designed for employees whose only income is salary. Business income is calculated differently and has different insurance costs, so the result would not be accurate. Use the figures from your tax return as the basis instead of entering business income as a salary.
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