Furusato nozei limit calculator (2026)
Enter your salary to see the most you can donate this year while your own cost stays at ¥2,000.
Your donation limit
¥61,000
- Your real cost
- ¥2,000
- Tax you get back
- ¥59,000
- Approximate value of gifts
- ¥18,300
Return gifts are worth up to 30% of the donation.
- Take-home pay
- Taxes
| Item | Per year | Per month |
|---|---|---|
| Gross salary | ¥5,000,000 | ¥416,667 |
| Health insurance | ¥242,310 | ¥20,193 |
| Nursing care insurance | ¥0 | ¥0 |
| Child support contribution | ¥5,658 | ¥472 |
| Employees' pension | ¥450,180 | ¥37,515 |
| Employment insurance | ¥25,000 | ¥2,083 |
| Income tax | ¥91,600 | ¥7,633 |
| Resident tax | ¥243,100 | ¥20,258 |
| Total deductions | ¥1,057,848 | ¥88,154 |
| Take-home pay | ¥3,942,152 | ¥328,513 |
- Stay a little under the limit. A housing loan credit, medical expense deductions or iDeCo contributions lower your limit, and this calculator does not include them.
How furusato nozei works
Furusato nozei (hometown tax) lets you donate to any city, town or village in Japan. In return the municipality sends you a gift such as rice, meat, fruit or daily goods, and everything you donated above ¥2,000 is taken off your income tax and next year's resident tax.
There is a ceiling. It depends on how much resident tax you pay, which depends on your salary and family situation. Donate more than the ceiling and the extra comes out of your own pocket.
If you are a company employee and donate to 5 municipalities or fewer, you can use the one-stop exception: send a short form to each municipality and you do not need to file a tax return. The whole saving then arrives as lower resident tax from June of the following year.
Donations count for the calendar year in which you pay, so the deadline is 31 December.
Frequently asked questions
Can foreigners use furusato nozei?
Yes. Anyone who pays income tax and resident tax in Japan can use it, whatever their nationality or visa.
I am leaving Japan next year. Is it still worth it?
Be careful. Most of the saving comes as a reduction of next year's resident tax, and you only owe resident tax if you live in Japan on 1 January. If you leave before that date, you lose most of the benefit.
I arrived in Japan this year. What is my limit?
Your limit is based on what you earn in Japan this calendar year, not on your yearly contract salary. Enter the salary you will actually receive between your arrival and 31 December.
What happens if I donate more than my limit?
Nothing is refused, but the amount above the limit is not deducted from your taxes. It becomes a normal donation paid out of your own pocket.