Furusato Calculator
Calculated on this device

Calculate your Furusato Nozei amount.

What is Furusato Nozei and how does it work? Furusato Nozei literally means “hometown tax.” It is Japan’s hometown-tax donation program: you donate to an eligible municipality, choose a local thank-you gift which gets shipped to you, and receive tax relief when you stay within your limit and complete the required filing.

Why should foreign residents care? If you pay individual income and resident tax in Japan, you can generally participate regardless of nationality. You can support communities you choose while receiving qualifying tax relief, with only ¥2,000 left as a cost you have to pay when the rules are met.

2026 rules
Official sources

Your tax picture

Use projected income to plan, or tax-document figures for the tightest estimate.

¥
¥

After expenses. Exclude tax-exempt income. Separately taxed income needs specialist review.

¥

Use the amount on your withholding slip, or your best full-year projection.

Fine-tune deductions
¥
¥
¥

¥2,500 is a common minimum. Replace it with the figure on your notice if known.

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¥50,000 is the standard basic-deduction difference carried forward for resident tax; add applicable spouse or dependent differences.

This planning mode estimates resident tax at the standard combined 10% income-levy rate. Local rounding and deduction details can move the result.

Choose where to make your donation

Once you know your budget, browse major Furusato Nozei portals to compare participating municipalities and thank-you gifts. The tax rules are the same whichever portal you use.

Amazon Furusato NozeiAmazonふるさと納税Browse on Amazon
Rakuten Furusato Nozei楽天ふるさと納税Browse on Rakuten
Other major portalsPrimarily Japanese-language services
SatofullさとふるVisit site
FurunaviふるなびVisit site
Furusato ChoiceふるさとチョイスVisit site

Disclosure: This website contains affiliate links. We may earn a commission at no extra cost to you.

Understand what goes behind the calculation

The calculation follows the three relief components published by the National Tax Agency and the Ministry of Internal Affairs and Communications.

A

Income-tax deduction所得税の控除

(donation − ¥2,000) × income-tax rate × 1.021
B

Resident-tax basic credit住民税の基本分

(donation − ¥2,000) × 10%
C

Resident-tax special credit住民税の特例分

(donation − ¥2,000) × (90% − equivalent rate × 1.021)

The controlling capSpecial credit cannot exceed 20% of the resident-tax income levy after the adjustment credit.

Values used in your result

Salary income deduction
¥1,800,000
Aggregate income
¥5,200,000
Income-tax taxable income
¥3,480,000
Resident-tax taxable income
¥3,720,000
Resident special-rate basis
¥3,480,000
Resident-tax income levy
¥369,500
20% special-credit ceiling
¥73,900

Choose the filing route that fits

The tax benefit is the same in principle, but where you see it differs.

One-stop exception

ワンストップ特例

Simple route

What is One-Stop? It is a simplified claim for people who do not otherwise file an income-tax return. Instead of reporting the donation on a tax return, you send an application to each municipality you donated to.

  • You otherwise do not need to file an income-tax return
  • You donate to no more than five local governments
  • You apply to every recipient local government by the deadline

If eligible, all relief appears on the following year’s resident-tax notice; there is no separate income-tax refund.

Final tax return

確定申告

  • Required if you donate to more than five local governments
  • Required if you file for any other reason, such as medical expenses
  • Include every donation—even ones with a one-stop application

Relief is split between income tax and the following year’s resident tax.

Filing a tax return cancels all one-stop applications for that year. Report every eligible donation on the return.

Ready to donate? Keep your filing trail together

Use a portal to complete the donation, then keep every receipt or donation certificate. You will need those records for the one-stop application or your final tax return.

Amazon Furusato NozeiAmazonふるさと納税Browse on Amazon
Rakuten Furusato Nozei楽天ふるさと納税Browse on Rakuten
Other major portalsPrimarily Japanese-language services
SatofullさとふるVisit site
FurunaviふるなびVisit site
Furusato ChoiceふるさとチョイスVisit site

Disclosure: This website contains affiliate links. We may earn a commission at no extra cost to you.

Questions people ask before donating

These are the practical questions that come up most often on Furusato Nozei portals, answered here in plain English with links to the underlying guidance.

How do I file the Furusato donations I made?

Choose one route. If you do not otherwise need to file an income-tax return and donated to five or fewer municipalities, submit a One-Stop application to each municipality by January 10 of the following year. Otherwise, report every donation on your final tax return. Keep each donation certificate, or use the data available through My Number Portal and e-Tax.

NTA filing guidance
When should I do this donation?

Furusato Nozei is available throughout the calendar year. To count toward that year, complete the donation and payment by December 31; bank transfers and year-end processing can take longer, so leave time. Because your ceiling depends on final income and deductions, early donations are safest with a buffer and a later recheck.

MIC deduction guidance
Is the ¥2,000 personal cost charged for every municipality?

No. The ¥2,000 is the standard annual personal cost applied once to your total eligible donations, not once per municipality. The amount above ¥2,000 is the part considered for income-tax and resident-tax relief, subject to your limits.

NTA Tax Answer No. 1155
Do I have to donate to my birthplace?

No. You choose eligible, designated municipalities. “Furusato” describes the program, not a requirement to donate to the place where you were born or raised.

MIC deduction guidance
How many municipalities can use the One-Stop Exception?

Five or fewer municipalities in the calendar year. If you donate to six or more, you need to claim all of the donations on a final tax return instead.

NTA Tax Answer No. 1155
When will I see the tax benefit?

With a final tax return, the income-tax portion is reflected after filing and the resident-tax portion is reflected in the following year’s resident tax. With One-Stop, the relief is handled through the following year’s resident tax instead of a separate income-tax refund.

NTA Tax Answer No. 1155
What if I already submitted One-Stop applications but later file a tax return?

The One-Stop applications become invalid for that year. Include every Furusato donation—including the ones you applied for through One-Stop—on the final tax return.

NTA filing guidance
What records should I keep after donating?

Keep each receipt or donation certificate and the municipality details. You may also be able to retrieve donation data through My Number Portal for an e-Tax filing. The portal you used does not replace the filing step.

NTA filing guidance

Learn before you donate

Plain-English guides answer the decisions around the number: how the system works, what deadline applies, and how to claim the tax relief correctly.

Start here

What is Furusato Nozei?

The ¥2,000 cost, tax relief and donation process explained.

Planning

How much can you donate?

Understand your ceiling and why a safety buffer matters.

Filing

Can you use One-Stop?

Check the five-municipality rule and avoid common mistakes.

Browse all six English guides

¥1.3314tn

donated nationwide in FY2025 across 59.63 million contributions.

Furusato nozei is now used at national scale. The latest MIC survey also reports about 11.51 million resident-tax deduction recipients.

View the latest MIC survey

Primary sources

Rules and rates were checked against Japanese government publications. Links open the original Japanese pages.

Ministry of Internal Affairs and CommunicationsDeduction mechanism & official calculatorMinistry of Internal Affairs and CommunicationsAnnual current-status survey archiveNational Tax Agency · Tax Answer No. 1155Furusato nozei deduction and proceduresNational Tax Agency · Tax Answer No. 2260Income-tax ratesNational Tax Agency · 2026 tax reformBasic and salary-income deductionsNational Tax Agency · filing guideHow to report furusato nozei

About this calculator

I built Furusato Calculator because, when I first arrived in Japan, finding English-language support to understand Furusato Nozei was surprisingly difficult. I wanted to make the system clearer and give other residents the practical starting point I wish I had.

Know when to get help

This calculator is designed for ordinary employment-income planning. Ask your municipality or a licensed Japanese tax professional to verify the limit when you have substantial business, property, capital-gains, or overseas income; carried losses; a home-loan tax credit; an unusual local tax rate; income above ¥330 million; or a major mid-year change.