Estimate your furusato nozei (hometown tax donation) deduction limit from your annual income and family status. Reflects Japan's 2025 tax reform.
📅 An estimate based on 2025–2026 (Reiwa 7/8) tax rules. Your actual limit varies with medical, mortgage and iDeCo deductions — confirm with your municipality or a tax accountant.
Estimated deduction limit
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Deduction excluding the ¥2,000 out-of-pocket —
Limit by income (selected family status)
Annual income
Estimated limit
A simplified estimate; the real limit may be a few thousand yen lower. Use as guidance for both One-Stop and tax-return filing.
INFO
How the furusato nozei limit works
01
The deduction limit is the annual donation ceiling for which only ¥2,000 is out of pocket. Formula (approx.): limit = resident-tax income levy × 20% ÷ (90% − income-tax rate × 1.021) + ¥2,000. See also the take-home calculator and withholding tax calculator.
Furusato nozei lets you donate to municipalities and deduct all but ¥2,000 from income and resident tax — up to a limit set by your income, family status and deductions. A single filer earning ¥5M has a limit of roughly ¥60,000.
02
The formula and the 2025 reform
Limit ≈ resident-tax income levy × 20% ÷ (90% − income-tax rate × 1.021) + ¥2,000. The 2025 reform raised the basic deduction (up to ¥950,000) and the minimum salary deduction (¥650,000), slightly lowering taxable income and limits.
03
Family status and filing
Spouse and dependent deductions lower taxable income and the limit. Use One-Stop (no tax return, up to 5 municipalities) or file a return. Donate to about 90% of the shown figure to stay safe.
Frequently asked questions
What is the limit for a single person earning ¥5M?
About ¥62,000 in this tool (≈¥60,000 net of the ¥2,000). Portal tables show around ¥61,000; the real figure can be a few thousand yen lower.
How accurate is this?
It is a simplified estimate and may read a few thousand yen high. Donating to about 90% of the shown amount avoids extra out-of-pocket cost.
Did the 2025 reform change the limit?
Yes, slightly. Higher basic and salary deductions lowered taxable income, so limits are a few percent lower than before at the same income.
Does family status matter?
Yes. Spouse/dependent deductions reduce taxable income and the limit. Dual-income earners with no spouse deduction get the same, larger limit as single filers.