Japan · 2026
Furusato nozei calculator: your donation limit
ふるさと納税 控除上限額 シミュレーション
Enter your annual salary to see the most you can donate through furusato nozei this year and still pay only ¥2,000 yourself. The figure uses the Ministry of Internal Affairs formula on top of the same income tax, resident tax and social insurance as our Japan take-home pay calculator.
Your furusato nozei limit (控除上限額)
¥62,000
Donate up to this much in 2026 and you pay only ¥2,000 of it yourself.
- Take-home pay (手取り)
- ¥3,906,030
- Resident tax income levy
- ¥240,125
- Your income tax bracket
- 10%
Furusato nozei limit by salary (年収別 上限額の目安)
Single employee, Tokyo, no dependants or other deductions. Rounded down to the thousand yen.
| Annual salary (年収) | Take-home (手取り) | Donation limit (上限額) |
|---|---|---|
| ¥2,000,000 (200万円) | ¥1,649,650 | ¥13,000 |
| ¥2,500,000 (250万円) | ¥2,008,061 | ¥22,000 |
| ¥3,000,000 (300万円) | ¥2,393,327 | ¥29,000 |
| ¥3,500,000 (350万円) | ¥2,778,592 | ¥35,000 |
| ¥4,000,000 (400万円) | ¥3,157,815 | ¥43,000 |
| ¥4,500,000 (450万円) | ¥3,535,528 | ¥50,000 |
| ¥5,000,000 (500万円) | ¥3,906,030 | ¥62,000 |
| ¥5,500,000 (550万円) | ¥4,267,043 | ¥70,000 |
| ¥6,000,000 (600万円) | ¥4,628,056 | ¥78,000 |
| ¥6,500,000 (650万円) | ¥4,989,069 | ¥86,000 |
| ¥7,000,000 (700万円) | ¥5,319,562 | ¥109,000 |
| ¥8,000,000 (800万円) | ¥5,957,102 | ¥131,000 |
| ¥9,000,000 (900万円) | ¥6,620,155 | ¥157,000 |
| ¥10,000,000 (1,000万円) | ¥7,278,208 | ¥184,000 |
| ¥12,000,000 (1,200万円) | ¥8,560,152 | ¥250,000 |
| ¥15,000,000 (1,500万円) | ¥10,253,155 | ¥396,000 |
| ¥20,000,000 (2,000万円) | ¥13,007,840 | ¥569,000 |
Questions
What is furusato nozei?
Furusato nozei (ふるさと納税, "hometown tax") lets you donate to any Japanese municipality and get almost all of it back: the amount above ¥2,000 is refunded through your income tax and deducted from next year's resident tax. Most municipalities send a thank-you gift (返礼品) worth up to 30% of the donation, so donating up to your limit is close to free money.
How is the furusato nozei limit calculated?
The Ministry of Internal Affairs and Communications formula is: limit = resident-tax income levy × 20% ÷ (90% − your income tax rate × 1.021) + ¥2,000. The resident-tax income levy is 10% of your taxable income for resident tax, after the employment income deduction, social insurance and the basic deduction. This calculator works it out from your salary.
Who does this calculator fit?
A salaried employee who is single or in a dual-income couple, has no dependants, is under 40 and claims no other deductions. A spouse or dependants, iDeCo, life-insurance, medical or housing-loan deductions all lower the limit, so if any apply, donate somewhat below the figure shown.
What happens if I donate more than my limit?
Everything above the limit is a real donation: you don't get it back as tax relief. The gifts still arrive, but you pay full price for the extra.
Do I need to file a tax return?
Not if you donate to five or fewer municipalities in the year and have no other reason to file: send each municipality the one-stop exception form (ワンストップ特例) by 10 January. Otherwise file a tax return (確定申告) by mid-March and claim the donations there.
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Source: formula published by the Ministry of Internal Affairs and Communications (総務省), ふるさと納税ポータルサイト. An estimate, not tax advice: check your own figures with your municipality or a tax accountant.