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Furusato Nozei Limit Calculator (2026)
Estimated donation limit at a ¥2,000 cost
Enter your salary and family to estimate, for donations made in 2026, the maximum donation at which your own cost stays at ¥2,000, and how much is deducted from your income tax and resident tax. For salaried employees (company employees and public servants).
Rules checked: October 5, 2026 (includes the income tax basic deduction of ¥1.04 million and the new way the special portion rate is set).
This is the English version of our Japanese page. Tax terms are followed by the Japanese term so you can match them with your documents. The calculation is the same as on the Japanese version.
Breakdown of deductions if you donate the limit
| One-Stop Exception (ワンストップ特例) | Tax return (確定申告) |
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Figures used in the calculation
Estimated limits by salary and family (2026)
Calculated with the calculator on this page, estimating social insurance premiums from salary (age 39 or under, no bonus) and assuming no other deductions such as iDeCo. “Married” means a spouse with a salary of ¥0; children are claimed as your dependents.
| Salary | Single or dual-income | Married (spouse deduction) | Married + child aged 16–18 | Married + child aged 19–22 + child aged 16–18 |
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If you receive large bonuses or your health insurance is not Kyokai Kenpo (協会けんぽ), enter the amount from your withholding tax slip under “Social insurance premiums” above for a closer estimate.
What to know for 2026
The way the special portion rate is set has changed
The “special portion” (特例分) of the resident tax deduction is calculated with a rate that matches your income tax rate. Because resident tax records do not include your income tax rate, the rate is estimated from your taxable income for resident tax. The income tax basic deduction was raised substantially (up to ¥1.04 million in 2026). To match this, from income earned in 2025 (resident tax for fiscal 2026, 令和8年度), the estimate also subtracts “income tax basic deduction − ¥480,000”.
For people whose income tax rate is estimated lower because of this adjustment, the special portion rate goes up, and the limit goes down by that amount. This calculator uses the new method.
From donations in 2027, a fixed cap is added for high incomes
The fiscal 2026 tax reform (令和8年度税制改正) set a fixed cap on the special portion (¥772,000 for prefectural tax and ¥1,158,000 for municipal tax, ¥1.93 million in total). It applies to donations made in 2027 (resident tax for fiscal 2028, 令和10年度). It does not affect donations made in 2026. The cap matters for people with a salary of roughly over ¥100 million.
Donation deadline and the One-Stop Exception application
- Only donations made by December 31, 2026 count toward your 2026 deductions (the date on the donation receipt is used).
- You can use the One-Stop Exception (ワンストップ特例) if you do not file a tax return and you donate to five or fewer local governments. Send the application form so that it reaches each local government you donated to by January 10 of the following year.
- If you file a tax return (確定申告), for example for the medical expense deduction, you cannot use the One-Stop Exception. Report your Furusato Nozei donations in the tax return as well.
Assumptions
- The results estimate deductions for donations made in 2026, from your 2026 income tax and your resident tax for fiscal 2027 (令和9年度).
- For employees who receive a salary from one employer. If you have side-job, business, or pension income, or you claim the housing loan deduction, the medical expense deduction, the life insurance deduction, or similar, your limit may be different (these are not included).
- When estimating social insurance premiums, the calculator uses Kyokai Kenpo (Tokyo) rates, employees’ pension, and employment insurance, assuming the same salary every month and no bonus (up to age 64). If you are 65 or older, enter your social insurance premiums.
- The resident tax rate is 10% (6% municipal, 4% prefectural). The income threshold below which the income-based portion (所得割) is not charged uses the rule for large cities (Grade 1, 1級地). It may differ slightly depending on where you live.
- Dependent children aged 19–22 are treated as specified dependents (特定扶養親族) with income of ¥620,000 or less (a salary of ¥1.36 million or less if they only have salary). The special deduction for specified relatives (特定親族特別控除), which applies when their income is higher, is not included.
- The personal deduction difference (人的控除差) for the special spouse deduction (which arises only when the spouse’s income is in a very narrow range), the disability deduction, the widow deduction, the single parent deduction, and elderly dependents are not included.
- Fractions in the tax amounts are rounded down as in ordinary tax calculations. Results may differ from the actual deductions by a few tens of yen.
Formulas
- Employment income (給与所得) = salary − employment income deduction (給与所得控除; at least ¥740,000 in 2026)
- Income-based resident tax (住民税の所得割) = (employment income − social insurance premiums − iDeCo − basic deduction ¥430,000 − spouse and dependent deductions) × 10% − adjustment deduction (調整控除)
- Special portion rate (特例分の割合) = 90% − (income tax rate × 1.021). The income tax rate is set by “taxable income for resident tax − personal deduction difference (人的控除差) − (income tax basic deduction − ¥480,000)”: 5% up to ¥1.95 million, 10% up to ¥3.3 million, 20% up to ¥6.95 million, and so on; 0% if the amount is below ¥0.
- Limit = income-based resident tax × 20% ÷ special portion rate + ¥2,000
- Deducted amount (for donations up to the limit) = (donation − ¥2,000) × (income tax rate × 1.021 + resident tax basic portion 10% + special portion rate)
- With the One-Stop Exception, the income tax share (申告特例控除額) is also deducted from your resident tax. With a tax return, the income tax share is deducted from your income tax (it is calculated with your actual tax rate, so it may differ slightly).
Frequently asked questions
- What happens if I donate more than the limit?
- The amount over the limit does not get the special portion of the resident tax deduction, so most of the excess becomes your own cost (the income tax share and the 10% resident tax basic portion are still deducted). Enter the amount under “Total amount you plan to donate” to see your own cost.
- My salary for the year will not be fixed until December. What should I do?
- Calculate with your expected salary and keep your donations a little below the result, so you are less likely to go over the limit. It also helps to check the limit with a slightly lower salary.
- How does it work for a dual-income couple?
- Each person has their own limit. Calculate each limit with each person’s salary, and make donations in each person’s own name. If your spouse’s salary is over ¥2.07 million, the result is the same as “Spouse: No”.
- I claim the housing loan deduction or the medical expense deduction.
- Other deductions may change your limit or how the deductions are applied. They are not included in this calculator, so please use the result as an estimate. For details, ask your city office or tax office.
- Is anything I enter sent anywhere?
- No. All calculations are done in your browser.
Other calculators (in Japanese)
- ふるさと納税 上限額 計算 … The Japanese version of this page.
- 年収の壁 手取り計算 … Take-home pay for part-time work, and how much your spouse’s taxes change.
- 医療費控除 いくら戻る 計算 … Calculates how much your income tax and resident tax go down with the medical expense deduction.
Sources
All sources are Japanese pages of national government bodies, local governments, and Kyokai Kenpo. The titles below are our translations.
This calculation is an estimate. For your exact deductions, please check with your city office or tax office.