Furusato Nozei Limit Calculator (2026)

How furusato nozei works

You donate to a city of your choice, usually through a furusato nozei website, and often receive a local product as a thank-you gift. Up to your limit, everything above ¥2,000 is returned as tax savings: part as an income tax refund for the year you donate, and the rest as a lower resident tax (jūminzei) from June of the following year.

The one-stop exception: no tax return needed

If you are an employee who does not need to file a tax return and you donate to 5 cities or fewer, you can use the one-stop exception (wan sutoppu tokurei): send the application form each city gives you, and the whole benefit is applied to your next resident tax. If you later file a tax return for any reason, the one-stop applications are cancelled and you must include all your donations in the return.

If you are leaving Japan

The resident tax reduction comes the year after you donate, and resident tax is only charged to people living in Japan on January 1. If you leave before then, you lose that part. With the one-stop exception, where everything goes to resident tax, you lose all of it. In the year you leave, donating rarely makes sense. If you already donated, file a tax return (or have your tax agent file it) to recover at least the income tax part. See the Leaving Japan money checklist.

Family living outside Japan

Supporting family abroad lowers your tax, which also lowers your furusato nozei limit. Since 2023, a relative abroad aged 30 to 69 counts as a dependent only if they moved abroad to study, have a disability, or receive at least ¥380,000 a year from you, and you must submit documents proving the relationship and the money transfers. Enter only the dependents your employer or tax office actually accepts.

Assumptions

• You are a resident employee covered by Kyokai Kenpo, with the same salary every month in 2026 and bonuses in June and December.
• The limit uses the 2026 income tax rules and the 2027 resident tax rules at the standard rate, with thresholds for the largest cities.
• Other deductions (life insurance, medical expenses, housing loan) are not included. A housing loan credit or medical expense deduction usually lowers the limit.
• The limit is an estimate. Stay a little below it, since the exact figure depends on your final 2026 income.