Furusato Nozei Calculator

Find your maximum hometown-tax donation limit — in English. Donate, get regional goods, and cut next year's taxes for just ¥2,000 out of pocket.

Furusato nozei (ふるさと納税) lets anyone paying Japanese taxes — including foreign residents — donate to local governments, receive thank-you gifts (返礼品) like rice, meat, fruit, and electronics, and have almost the entire donation refunded through reduced income and resident taxes.

The catch: there's a limit based on your income and family situation. Donate above it and the excess isn't refunded. This calculator estimates your limit. Most furusato nozei sites are Japanese-only — this one explains it in English.

Your situation

Annual income (gross, before tax)

¥5,000,000

Filing status

Single

Married — spouse income < ¥1.03M

Married — dual income

Dependents (excluding spouse, age 16+)

Mortgage tax credit (住宅ローン控除)?

Yes

Medical expense deduction (医療費控除)?

Yes

iDeCo contributions (個人型確定拠出年金)?

Yes

Estimated maximum donation

—

Out-of-pocket cost: just ¥2,000

Effective tax reduction—

Estimated return-gift value (~30%)—

Your marginal income tax rate—

Estimated resident tax (所得割)—

This is an estimate. It assumes standard salaried income and a ~15% social-insurance rate. Your real limit depends on your exact 源泉徴収票 figures. Stay 5–10% below this number to be safe, or confirm with an official simulator (楽天 / さとふる both have detailed Japanese ones).

Where to donate

楽天ふるさと納税Earn Rakuten points on top — often the best total value.

Visit →

さとふるBeginner-friendly, fast gift delivery, easy one-stop applications.

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ふるなびWide selection, gift cards and electronics, ふるなびコイン.

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Provider links are placeholders; affiliate links (ValueCommerce) will be added once approved.

What is Furusato Nozei?

"Furusato nozei" literally means "hometown tax payment." Despite the name, you don't have to donate to your actual hometown — you can give to any municipality in Japan. In return you get two things:

Thank-you gifts (返礼品): local specialties worth roughly 30% of your donation — premium rice, wagyu beef, seafood, fruit, sake, even appliances and travel vouchers.
A tax reduction: almost the entire donation comes back to you as lower income tax and resident tax the following year.

Your only real cost is a flat ¥2,000, no matter how much you donate (up to your limit). So if your limit is ¥60,000, you donate ¥60,000, get ~¥18,000 of gifts, and ¥58,000 is returned via reduced taxes — paying ¥2,000 for ¥18,000 of goods.

Can foreign residents use it?

Yes. Anyone who pays income tax and resident tax in Japan qualifies, regardless of nationality or visa type. What matters is that you're a tax resident with taxable income here.

How do I actually get the money back? Two methods:

ワンストップ特例 (One-Stop Exception): The easy route. If you're a salaried employee who doesn't otherwise file a tax return and donate to 5 or fewer municipalities, just mail a simple form (+ a copy of your 在留カード / My Number) to each. The full benefit comes through reduced resident tax. No tax return needed.
確定申告 (Tax Return): Required if you donate to 6+ municipalities, are self-employed, or already file for other reasons (e.g. medical or first-year mortgage deductions). Part of the benefit comes as an income-tax refund, the rest as lower resident tax.

When to do it

Furusato nozei runs on the calendar year (Jan 1 – Dec 31). Donations must be completed by December 31 to count for that year. One-stop forms are due to municipalities by around January 10 of the following year. Most people donate in November–December once their annual income is clear.

Tip: your limit is based on the year you donate, so estimate using your expected income for that calendar year, not last year's.

How this is calculated & disclaimer

The limit uses the standard formula: resident-tax 所得割 × 20% ÷ (90% − income-tax-rate × 1.021) + ¥2,000. Employment-income deduction, basic deduction, spouse/dependent deductions, social insurance (estimated 15%), iDeCo, and medical deductions are applied with standard 2024–2025 figures. Resident-tax adjustment credits (調整控除) and income-based deduction phase-outs are approximated.

This tool gives an estimate for general guidance only and is not tax advice. For decisions, confirm with an official simulator or a 税理士 (licensed tax accountant).