ふるさと納税の上限額: 住民税所得割額 × 20% ÷ (90% − 所得税率 × 1.021) + 2,000円
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 16 Oct 2026.ふるさと納税の上限額 (the furusato nozei limit) is where the special resident tax deduction reaches 20% of your 住民税所得割額. The formula is 住民税所得割額 × 20% ÷ (90% − 所得税率 × 1.021) + 2,000円. With 課税所得 of 2,500,000 yen (a 10% rate) and a 300,000 yen levy, the limit is 77,197 yen. Above it the extra is not fully deducted and your own cost rises past 2,000 yen.
2026 · Rates and rules read from the sources listed on this page (the earliest on 16 Oct 2026); they may have changed since.
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Furusato nozei (ふるさと納税) lets you donate to any Japanese municipality and get almost all of it back as tax deductions. This calculator finds the most you can give in 2026 for 2,000 yen of your own money, from the Ministry of Internal Affairs and Communications (総務省) formulas, the rate table of Article 89 of the Income Tax Act and the Ministry of Finance's surtax note.
The limit. As long as part (3) stays under 20% of your resident tax income levy (住民税所得割額), the three add up to everything above 2,000 yen. Solving for that gives: 20% × levy ÷ (90% − rate × 1.021) + 2,000.
A worked example. Taxable income 2,500,000 yen, so 10%, or 10.21% with the surtax. Levy 300,000 yen: 20% is 60,000 yen. 60,000 ÷ 0.7979 is 75,197 yen, plus 2,000 makes a limit of 77,197 yen.
The rest of the article, and all 6 questions about Japan Furusato Nozei Calculator 2026 (Donation Limit), are on the Japan Furusato Nozei Calculator 2026 (Donation Limit) page.
The limit is 20% of your resident tax income levy divided by 90% minus your income tax rate times 1.021, plus 2,000 yen. With 2,500,000 yen of taxable income (10%) and a 300,000 yen levy, you can donate 77,197 yen and pay only 2,000 yen yourself.
Under the 総務省 rules, the donation minus 2,000 yen is split three ways: income tax times your rate, resident tax basic at 10%, and resident tax special at 90% minus your rate. Below the limit the three add up to everything except 2,000 yen.
Until 2037, a 2.1% reconstruction surtax is charged on income tax, and the 総務省 says the rate used in the formula includes it. A 10% rate therefore counts as 10.21%. From 2027 the surtax falls to 1.1%, so this page is for 2026 donations.
Employees who donate to 5 municipalities or fewer and need no tax return can use the one-stop exception (ワンストップ特例) instead. The whole deduction then comes off next year's resident tax, with the same total. Otherwise file a return by 15 March.
Rates and rules change; check the source before you rely on a figure.
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