Furusato Nozei Calculator — Tax Deduction Limit
ふるさと納税 Hometown Tax Donation Simulator
Enter your annual gross salary and family situation to estimate your furusato nozei (hometown tax donation) deduction limit. See the breakdown of income tax refund and residence tax deduction. Based on FY2025 tax rules. Free, no login required.
Furusato Nozei Deduction Limit Quick Reference (FY2025)
Estimates for salary income only, with basic and social insurance deductions.
| Annual Income |
Single / Dual Income |
Married (spousal deduction) |
Married + 1 child |
| ¥2M | ~¥15,000 | ~¥11,000 | ~¥7,000 |
| ¥3M | ~¥28,000 | ~¥19,000 | ~¥15,000 |
| ¥4M | ~¥42,000 | ~¥33,000 | ~¥29,000 |
| ¥5M | ~¥61,000 | ~¥49,000 | ~¥44,000 |
| ¥6M | ~¥77,000 | ~¥69,000 | ~¥66,000 |
| ¥7M | ~¥108,000 | ~¥86,000 | ~¥82,000 |
| ¥8M | ~¥129,000 | ~¥110,000 | ~¥107,000 |
| ¥9M | ~¥152,000 | ~¥132,000 | ~¥128,000 |
| ¥10M | ~¥176,000 | ~¥157,000 | ~¥152,000 |
| ¥15M | ~¥379,000 | ~¥358,000 | ~¥353,000 |
| ¥20M | ~¥564,000 | ~¥542,000 | ~¥537,000 |
Amounts are estimates. Use the calculator above for a personalized figure.
Source: Ministry of Internal Affairs Furusato Nozei portal.
What Is Furusato Nozei and How Does It Work?
Furusato nozei (ふるさと納税), literally "hometown tax", is Japan's unique tax donation system that lets you donate to any municipality in exchange for local specialty goods (return gifts). The key benefit: your donation is deducted from your income tax and residence tax, so your actual out-of-pocket cost is just 2,000 yen regardless of how much you donate (up to your deduction limit). For example, if your limit is 61,000 yen and you donate that amount, you receive return gifts worth up to 18,300 yen (30% of donation) while only paying 2,000 yen net.
The deduction works in two parts: a portion is refunded via income tax (after filing), and the remainder reduces your residence tax for the following year (from June). The deduction limit depends on your annual income, family situation, and other tax deductions you claim. This calculator uses the official formula from the Ministry of Internal Affairs to estimate your personal limit.
One-Stop Exception vs. Tax Filing
There are two ways to claim your furusato nozei deduction. The One-Stop Exception (ワンストップ特例) is the simpler option: if you donate to 5 or fewer municipalities and don't need to file a tax return for other reasons, you simply send a form to each municipality. The full deduction is then applied to your residence tax. If you donate to 6 or more municipalities, or need to file taxes for other reasons (medical expenses, mortgage deduction, freelance income, etc.), you must claim the deduction through your annual tax return (確定申告). Foreign residents in Japan on work visas are eligible as long as they pay income and residence taxes.
The deadline for donations is December 31 each year. Popular return gifts (wagyu beef, seafood, rice, fruit) tend to sell out in October-December as people rush to donate before year-end. One-Stop Exception forms must reach the municipality by January 10 of the following year, so plan accordingly.
Frequently Asked Questions
What is the furusato nozei deduction limit?
The deduction limit is the maximum amount you can donate while keeping your net out-of-pocket cost at just 2,000 yen. Any donation above this limit will not be deducted from your taxes, meaning the excess is entirely at your own expense. The limit varies based on your income, family situation, and other deductions.
Who is eligible for furusato nozei?
Anyone who pays income tax and residence tax in Japan is eligible. This includes Japanese citizens and foreign residents with taxable income. If you are on a work visa and paying taxes in Japan, you can participate. However, if your income is below the taxable threshold, the deduction benefit may be limited.
What is the difference between One-Stop Exception and tax filing?
The One-Stop Exception lets salaried employees who donate to 5 or fewer municipalities claim the deduction without filing a tax return. If you donate to 6+ municipalities or need to file for other reasons, you must claim through your annual tax filing.
What are furusato nozei return gifts worth?
Under government guidelines, return gifts are capped at 30% of the donation amount. For example, a 10,000 yen donation yields a return gift worth up to 3,000 yen. Since your net cost is only 2,000 yen, even modest donations can provide gifts worth more than your out-of-pocket cost.
When is the deadline for furusato nozei?
Donations made between January 1 and December 31 qualify for that year's tax deduction. One-Stop Exception forms must reach the municipality by January 10 of the following year. For tax filing, declare during the filing period (February 16 to March 15).