Money

Furusato Nozei Limit Calculator

Calculate the maximum deductible donation amount for Japan's furusato nozei (hometown tax donation) system based on your annual salary and family structure.

Annual Income
万円 (JPY ×10,000)
Family Structure
Donation Limit
[[ fmt(result.upperLimit) ]] JPY
Return Gift Value (30%)
[[ fmt(result.returnGoodsTarget) ]] JPY
Return gifts are capped at 30% of donation
Net Self-Burden
2,000 JPY
Show calculation details
Resident Tax (income portion) [[ fmt(result.residentTaxIncomeCharge) ]] JPY
Income Tax Rate [[ result.incomeTaxRatePercent ]]%
The income is too low or the input is invalid to calculate the donation limit.

Results are estimates only. Social insurance is approximated, so actual limits may differ by a few thousand yen. Consult a tax professional or an official furusato nozei simulator for precise figures.

Donation Limit Reference Table by Income & Family Structure

Annual Income Single / Dual Income Married (non-working spouse) Married + 1 HS student Married + 1 college student
2,000,000JPY 15,428JPY 7,065JPY — —
3,000,000JPY 28,444JPY 20,081JPY 11,717JPY 7,359JPY
4,000,000JPY 42,402JPY 34,039JPY 25,676JPY 21,317JPY
5,000,000JPY 61,969JPY 53,228JPY 41,048JPY 36,689JPY
6,000,000JPY 78,325JPY 70,053JPY 61,781JPY 58,586JPY
7,000,000JPY 109,430JPY 99,944JPY 79,139JPY 76,132JPY
8,000,000JPY 132,532JPY 123,047JPY 113,561JPY 110,112JPY
10,000,000JPY 185,364JPY 175,878JPY 166,393JPY 162,943JPY
12,000,000JPY 250,575JPY 240,652JPY 230,730JPY 227,122JPY

* Social insurance estimated at approx. 14.4% of annual income. Actual limits vary by employer, municipality, and insurance rate.

Tips

  • Furusato nozei (ふるさと納税) is Japan's hometown tax donation system. When you donate to a municipality, the donation minus ¥2,000 is refunded via income-tax rebate and resident-tax deduction. In practice, you receive regional return gifts at just ¥2,000 net cost.
  • Return gifts are legally capped at 30% of the donated amount. For example, with a ¥60,000 limit, return gifts can be worth up to ¥18,000.
  • To receive the tax deduction you must either file a 確定申告 (kakutei shinkoku) tax return, or use the one-stop special exception (ワンストップ特例 – for salaried workers donating to 5 or fewer municipalities).
  • The resident-tax deduction takes effect from the following year's resident tax. You can confirm the deduction on your June resident-tax notice.
  • Results are estimates. Health insurance rates use the national Kyokai Kenpo average, and both pension and health insurance cap out at their respective standard monthly remuneration limits, so actual limits may differ by a few thousand yen.

Frequently Asked Questions

Any amount exceeding the limit will not be deducted. For example, if your limit is ¥60,000 and you donate ¥100,000, the extra ¥40,000 comes entirely out of your own pocket with no tax benefit. Stay within the limit for the full ¥2,000 net-cost effect.

Salaried workers who do not file a tax return and donate to 5 or fewer municipalities per year can receive the deduction without filing a tax return. You submit a special application form to each municipality by January 10 of the following year. In this case, all benefits come as a resident-tax deduction (no income-tax refund).

Yes. Each spouse has their own donation limit based on their individual income and family structure. Calculate each person's limit separately and file/apply independently. If one spouse earns significantly more, directing a larger portion of donations under their name may yield greater return gifts in total.

Yes, the limit resets every fiscal year. Recalculate whenever your income or family situation changes (job change, raise, new dependent) to make sure you're using the correct limit.

No. Japan eliminated the dependent deduction for children under 16 in the 2012 tax reform, so they have no impact on the limit calculation. Only high-school students (age 16–18) and college students (age 19–22) generate dependent deductions that affect the furusato nozei limit.
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Side Note — Why Is It Called "Hometown Tax"?

Furusato nozei is technically a donation (寄付), not a tax — it is treated as a charitable deduction (寄付金控除) under Japan's tax law. The "tax" in the name comes from the founding concept in 2008: redirecting a portion of your residential tax to the municipality of your choice (often a hometown or region you want to support).

Total donations under the scheme were about ¥7.2 billion when it launched and grew to roughly ¥965 billion (≈ US$6.5 billion) by fiscal 2022 — a 134-fold increase in 14 years. The rapid growth prompted the government to codify rules in 2019 limiting return gifts to local specialty products worth no more than 30% of the donation.

The most popular return-gift categories are food items (beef, seafood, rice), accounting for roughly 60% of all donations, followed by travel vouchers and household goods. For municipalities — especially rural ones — furusato nozei has become an important revenue source funding childcare, disaster preparedness, and regional tourism.

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