Furusato nozei
Furusato nozei (ふるさと納税) lets you give money to a town anywhere in Japan, usually for a thank-you gift, and have everything above ¥2,000 taken off your income tax and resident tax, up to a limit set by your income and family. Enter your salary to see your limit and when the money comes back.
Started work in Japan this year? Count the months from your first salary to December.
Your limit for 2026
¥58,000
Give up to this much in 2026 and ¥56,000 of it comes back: everything above ¥2,000. Rounded down to ¥1,000 from ¥58,069.
With the one-stop form
¥56,000 off your resident tax, spread over June 2027 to May 2028. No tax return.
With a tax return
¥2,858 back as income tax once you file in February or March 2027, and ¥53,142 off your resident tax from June 2027.
Above the limit
Each extra ¥10,000 brings back only ¥1,000 with the one-stop form, or ¥1,510 with a tax return.
What you give above ¥2,000 comes back in three parts: income tax at your income tax rate, 10% off your resident tax, and a special part off your resident tax that makes up the rest.
The special part may not be more than 20% of the income part of your resident tax (所得割). The donation at which it reaches that cap is your limit. Above the limit only the first two parts come back, so the rest of the extra is yours to pay.
The limit is worked out on your income for the calendar year you give in, so a raise, a bonus or a part year changes it. Other deductions, such as iDeCo, medical costs or life insurance, lower it.
Resident tax is charged by the town you live in on 1 January, on the year before. If you leave Japan before 1 January 2027, no resident tax is charged on your 2026 income, so the two resident tax parts, nearly all of the deduction, have nothing to come off. Untick the box in the calculator to see what is left.
Only the income tax part can still come back, through a tax return: file it before you leave, or name a tax representative (納税管理人) who files it by 15 March 2027. If you leave in 2027 after 1 January, your 2026 resident tax is still charged, so the deduction still counts.
The one-stop form (ワンストップ特例) is for employees who do not file a tax return and give to no more than five towns in the year. Each town sends you a form: fill it in, add a copy of your My Number card or another ID, and send it back by 10 January 2027. The whole deduction then comes off your resident tax.
Freelancers, people who file a tax return for another reason, and anyone who gives to six towns or more list their donations in the tax return instead, by 15 March 2027. Filing a return cancels the one-stop forms, so list every donation in it.
Employees under 40 paid for the whole year, Tokyo 23 wards, no deductions besides social insurance and family. Rounded down to ¥1,000.
| Salary | Single, or both work | With spouse | Spouse, 1 dependent | Spouse, 2 dependents |
|---|---|---|---|---|
| ¥2,500,000 | ¥22,000 | ¥13,000 | ¥5,000 | — |
| ¥3,000,000 | ¥28,000 | ¥19,000 | ¥10,000 | ¥3,000 |
| ¥3,500,000 | ¥34,000 | ¥26,000 | ¥17,000 | ¥9,000 |
| ¥4,000,000 | ¥42,000 | ¥33,000 | ¥25,000 | ¥16,000 |
| ¥4,500,000 | ¥49,000 | ¥41,000 | ¥33,000 | ¥24,000 |
| ¥5,000,000 | ¥58,000 | ¥50,000 | ¥41,000 | ¥32,000 |
| ¥5,500,000 | ¥69,000 | ¥57,000 | ¥48,000 | ¥39,000 |
| ¥6,000,000 | ¥77,000 | ¥69,000 | ¥57,000 | ¥48,000 |
| ¥7,000,000 | ¥108,000 | ¥86,000 | ¥78,000 | ¥70,000 |
| ¥8,000,000 | ¥130,000 | ¥121,000 | ¥111,000 | ¥89,000 |
| ¥9,000,000 | ¥156,000 | ¥147,000 | ¥137,000 | ¥128,000 |
| ¥10,000,000 | ¥183,000 | ¥174,000 | ¥164,000 | ¥155,000 |
| ¥12,000,000 | ¥249,000 | ¥249,000 | ¥239,000 | ¥229,000 |
| ¥15,000,000 | ¥394,000 | ¥394,000 | ¥382,000 | ¥370,000 |
Tokyo 23-ward rules and 2026 rates, as in the net salary calculator: social insurance worked out from the salary, and the income tax and resident tax deductions for you, a spouse and dependents aged 16 or over (a child under 16 changes nothing). A freelancer is worked out as one person: revenue less expenses and the ¥650,000 blue-return deduction, with national health insurance and the national pension. Your city's tax office can confirm your own figure.
