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Furusato Nozei Limit Simulator Tool

Estimate the upper limit of Furusato Nozei donations that cost only 2,000 yen out of pocket, based on annual income, family structure, and social insurance. Updated for the 2026 tax year, it reflects the employment income deduction, basic deductions, spouse and dependent deductions, the resident tax adjustment credit, and the income tax rate used for the cap.

Last updated: 2026/10/16 Finance Feedback & bug reports
Donation year
Donations made January–December 2026 are capped based on your 2026 income (deducted from 2026 income tax and from the resident tax you pay from June 2027). Reflects the higher 2026 income tax basic deduction (up to ¥1.04M) and the ¥740,000 minimum employment income deduction.
×10,000 JPY
No spouse, or spouse also has income (no spouse deduction)
Dependents aged 16 or older (children under 16 are not eligible for the dependent deduction). A dependent should earn ¥1.36M or less (salary only). You can set how many are aged 19–22 in Advanced Settings.
Advanced Settings (Optional)
×10,000 JPY
Enter the social insurance amount from your withholding slip for a more accurate result.
×10,000 JPY
Housing loan tax credit is NOT reflected in this simulator. See notes below.
Calculated with the specific dependent deduction (¥630,000 for income tax, ¥450,000 for resident tax). Count them in the number of dependents above as well.
If your salary exceeds ¥8.5M, the income amount adjustment deduction (up to ¥150,000) is subtracted. Applied automatically when you enter dependents aged 19–22.
Estimated Furusato Nozei Limit
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Upper donation limit with 2,000 JPY out of pocket (estimate)
Employment Income
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Taxable Income (income tax)
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Income Tax Rate (used for the cap)
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Resident Tax Income Levy (after adjustment credit)
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Donation Limit by Income

Using your currently selected donation year, family structure, dependents, and social insurance, this table lists the estimated donation limit for each income level. It recalculates automatically when you change the conditions.

Annual Income (gross) Estimated Limit Income Tax Rate

Each figure is an approximate donation amount with only 2,000 JPY out of pocket, rounded down to the nearest 1,000 JPY. If social insurance is blank, it is estimated as 15% of income. The income tax rate is the bracket used for the cap (0% if you pay no income tax). The actual limit may move with other deductions or income changes.

How the Deduction Works & Accuracy

The Furusato Nozei deduction has three layers: (1) an income tax deduction of (donation − 2,000 yen) x income tax rate, (2) the basic resident tax deduction of (donation − 2,000 yen) x 10%, and (3) the resident tax special deduction (the remainder). Layer (3) is capped at 20% of your resident tax income levy (after the adjustment credit), and that cap sets your donation limit. This tool calculates the income levy from the employment income deduction, the income tax and resident tax basic deductions, the spouse and special spouse deductions, dependent deductions (including the specific dependent deduction for ages 19–22), social insurance, the resident tax adjustment credit, and the non-taxable thresholds. Mid-year income changes, municipal rate differences, and tax credits such as the housing loan credit are not reflected, so the result is an approximation.

Limit = resident tax income levy (after adjustment credit) x 20% / (90% − income tax rate x 1.021) + 2,000 yen

The income tax rate is determined from "resident tax taxable income − personal deduction difference (¥50,000 for the basic deduction) − (income tax basic deduction − ¥480,000)" (from 2025 donations). If this amount is below zero (you pay no income tax), the formula divides by 90%.

The 2026 reform can lower some people's limit

From 2026, the income tax basic deduction rose to up to ¥1.04M, so some people drop one income tax bracket. A lower bracket means a smaller share is deducted from income tax and a larger share from the resident tax special deduction, which then reaches its cap sooner, so the donation limit falls compared with last year. For example, a single person earning ¥5M (social insurance at 15% of income) could donate about ¥61,000 in 2025 but about ¥57,000 in 2026 (under these assumptions, single earners of roughly ¥4.76M–¥5.27M lose about ¥3,300–¥3,800, and ¥13.57M–¥13.61M about ¥50,000). Salaries of roughly ¥2.2M or less also see a small drop, because the ¥740,000 minimum employment income deduction lowers the resident tax income levy. Don't reuse last year's limit or last year's withholding slip; recalculate with the 2026 rules.

¥1.93M special-deduction cap from 2027 donations

From 2027 donations (fiscal 2028 resident tax), the resident tax special deduction is capped at ¥1.93M (prefectural ¥772,000 and municipal ¥1,158,000; ¥386,000 and ¥1,544,000 in designated cities). Only people earning roughly over ¥100M a year reach the cap; everyone else is calculated the same as 2026.

Basis and Sources (as of October 2026)

This is an approximate simulator for general information only and is not tax advice. Confirm the exact limit based on your withholding slip or tax return with your municipality, a tax professional, or the tax office.

The actual limit varies by municipality and mid-year income changes. Confirm the final amount via your withholding slip or tax return.
Important Notes
  • Results are an approximate estimate only and do not guarantee the actual deductible amount or your municipality's limit.
  • This is a simplified calculation assuming a salaried employee. Self-employed individuals, pension-only earners, or those with multiple income sources will see very different results.
  • Tax credits such as the housing loan credit can change the limit. Income deductions such as medical expenses are reflected if you enter them in "Other Income Deductions".
  • This tool is not tax advice. Confirm exact figures with a tax professional, your municipality, or the tax office.
  • All calculations run in your browser; your inputs are never sent to any server.
  • Based on laws and official materials as of October 2026. Year 2027 uses the same deductions as 2026 and may change with future tax reforms.

How to Use

1

Choose the Year and Enter Income

Select the donation year (2026 or 2027), then use the slider or number field to enter your expected gross salary for that year (including bonuses).

2

Select Family & Dependents

Choose whether the spouse or special spouse deduction applies (enter the spouse's salary for the special deduction) and the number of dependents aged 16+. Advanced fields like social insurance and dependents aged 19–22 are optional.

3

Check the Estimated Limit

The estimated donation limit (with 2,000 JPY out of pocket), its breakdown, and the difference from a 2025 donation update instantly as you type.

About the Furusato Nozei Limit Simulator

Furusato Nozei is a Japanese system where donating to a municipality lets you deduct the donation (minus a 2,000 yen self-payment) from your income and resident taxes. The amount fully deductible has a cap that varies greatly by income and family structure. This tool instantly estimates that cap in your browser using the 2026 employment income deduction, basic deductions, spouse and dependent deductions, and the resident tax income levy with its adjustment credit. It also handles the ¥1.93M special-deduction cap that starts with 2027 donations.

Features

  • Real-time CalculationThe estimated limit recalculates instantly as you change the donation year, income, or family settings.
  • Breakdown & Year-over-yearShows taxable income, the income tax rate, and the resident tax levy, plus how and why the limit differs from a 2025 donation.
  • 2026 Tax RulesReflects the higher basic deduction, spouse and special spouse deductions (from your spouse's salary), dependent deductions, and the resident tax adjustment credit.
  • Privacy ProtectedAll calculations run in your browser. Your income inputs are never sent to a server.

Use Cases

  • Estimate how much you can donate before starting Furusato Nozei
  • Recheck your limit after a raise or job change
  • See how marriage or a new child affects your limit
  • Check how much more you can donate before year-end
  • Check whether last year's limit still works under the 2026 tax changes

Related Tools & Guides

Once you know your estimated limit, review it alongside your take-home pay, resident tax, and investments.

FAQ

What is the Furusato Nozei limit?
It is the maximum donation for which only 2,000 yen is your out-of-pocket cost. Donations beyond this cap are not deductible and become a pure expense. The cap depends on income and family structure.
Is this simulator accurate?
It is an approximate estimate. It assumes a salaried employee and uses the 2026 employment income deduction and basic deductions, spouse and special spouse deductions, dependent deductions, social insurance, and the resident tax adjustment credit. The actual cap varies, so confirm via your withholding slip or tax return.
How is the limit calculated?
It uses the formula: resident tax income levy (after the adjustment credit) x 20% / (90% − income tax rate x 1.021) + 2,000 yen. The income tax rate is determined from "resident tax taxable income − personal deduction difference − (income tax basic deduction − ¥480,000)"; if that amount is below zero (no income tax), the formula divides by 90%. The result is shown rounded down to the nearest 1,000 yen.
What if I leave social insurance or other deductions blank?
If social insurance is blank, it is estimated as roughly 15% of income. For a more accurate result, enter the social insurance amount from your withholding slip and any other income deductions.
What about housing loan or medical expense deductions?
Income deductions like medical expenses can be entered in the "Other Income Deductions" field. The housing loan deduction is a tax credit and is not reflected here; it may change your limit. Check with the tax office or your municipality.
Is the limit the same with the One-Stop Exception?
The concept of the donation cap is essentially the same. With the One-Stop Exception (no tax return needed, up to 5 municipalities), the income tax portion is also deducted from resident tax. You can still use this tool as a guide.
Is my data saved or sent anywhere?
No. All calculations run entirely in your browser, and your inputs such as income are never sent to or stored on any server.
How should I use the donation limit by income table?
The by-income table keeps your currently selected donation year, family structure, dependents, and social insurance fixed, and shows the estimated donation limit as only the income changes. It lets you gauge how much your limit moves after a raise or job change by reading the row closest to your income. The whole table recalculates automatically when you change a condition. For a deeper explanation of how the estimate is derived, also see the Furusato Nozei limit guide in the related links.
How much do family structure and social insurance change the limit?
Spouse and dependent deductions lower your taxable income, which reduces the resident tax income portion and therefore tends to lower the donation limit. Social insurance deductions push the limit down in the same way. This tool reflects family structure (single, spouse deduction, special spouse deduction calculated from your spouse's salary), the number of dependents aged 16+ (including ages 19–22), and social insurance, but it remains an approximation. If your total income exceeds ¥10M (a salary of roughly ¥11.95M), the spouse and special spouse deductions no longer apply.
How do the 2026 tax changes affect the Furusato Nozei limit?
From 2026, the income tax basic deduction rose to up to ¥1.04M and the minimum employment income deduction to ¥740,000. The resident tax basic deduction stays at ¥430,000, so most limits barely change, but people who drop one income tax bracket see a lower limit (e.g. single, ¥5M salary: about ¥61,000 → ¥57,000). Salaries of roughly ¥2.2M or less also drop slightly. From 2027 donations, the resident tax special deduction is capped at ¥1.93M. Recalculate with the 2026 rules instead of reusing last year's limit.

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Related Guides

How the Furusato Nozei Limit Is Decided: System, Income & Family Caps A beginner-friendly guide to how the Furusato Nozei deduction limit is set—built around about 20% of your resident tax income levy—plus a 2026 table by income and family, who sees a lower limit after the 2026 tax reform, One-Stop vs. tax return, and key cautions.