Furusato nozei limit: the most you can donate in 2026 and still pay only ¥2,000 yourself
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 16 Oct 2026.The furusato nozei 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 at 10% and a 300,000 yen levy, you can donate 77,197 yen and pay only 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.
Type your taxable income for income tax (課税所得), from your withholding slip or tax return; it sets the rate.
Type your resident tax income levy (住民税所得割額), from the resident tax notice your employer hands you in June.
Read the limit: the most you can donate this year and pay only ¥2,000 yourself.
Type a planned donation to see its income tax and resident tax deductions and what you would pay.
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 three deductions. The donation minus 2,000 yen comes back as:
| Part | Formula |
|---|---|
| (1) Income tax | (donation − 2,000) × income tax rate |
| (2) Resident tax, basic | (donation − 2,000) × 10% |
| (3) Resident tax, special | (donation − 2,000) × (90% − rate), at most 20% of the income levy |
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.
The rate. Your marginal income tax rate from Article 89: 5% up to 1,950,000 yen of taxable income, then 10%, 20%, 23%, 33%, 40% and 45% above 40,000,000. Until 2037 it is multiplied by 1.021 for the 2.1% reconstruction surtax.
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.
Simplified. Part (3) strictly uses the rate on the resident-tax base less the personal-deduction difference, and the 40% and 30% of total income caps are not checked. Your municipality decides.
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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.
The resident tax income levy (住民税所得割額) is printed on the resident tax notice, 住民税決定通知書, that employers hand out in May or June. Add the city and prefecture amounts. Self-employed people find it on the notice their municipality posts.
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.
Donations above the limit still count for the income tax and basic resident tax parts, but the special part stops at 20% of the levy. Every yen over the limit therefore costs you roughly 80 to 90 yen in 100, so the gifts rarely make it worthwhile.
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.
Still stuck? Ask about Japan Furusato Nozei Calculator 2026 (Donation Limit) and anybody who knows can answer. No account needed.
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