2026 Furusato Nozei calendar
Estimate your limit, donate in stages, and keep confirmations.
Last day for a completed payment to count as a 2026 donation.
One-Stop applications for 2026 donations must arrive.
File for 2026 income if you do not use—or cannot use—One-Stop.
Check the resident-tax notice for the donation tax credit.
December 31 is a payment deadline
A portal order started before midnight is not enough if payment is completed after the year changes. Bank transfers and some other methods can take time to confirm. Recipient municipalities warn that a payment that crosses into January is treated as a donation for the new year.
Avoid leaving a large final donation to the last evening of December. Processing delays, card verification and a busy portal can all turn a planned 2026 payment into a 2027 donation.
January 10 is an arrival deadline
For One-Stop, the municipality must receive your application by January 10 of the year after the donation. For 2026 donations, that is January 10, 2027. Paper forms should be posted early enough to arrive; simply sending the envelope on January 10 is not safe.
Year-end donors may not receive a pre-filled form in time. Check whether the municipality supports an online application or provides a downloadable form. If you miss the deadline, use a final tax return to claim eligible donations.
Do not guess the 2027 tax-return dates yet
The ordinary filing season for 2026 income will take place in 2027, but use the exact dates published by the National Tax Agency for that season. The NTA’s return-preparation service and e-Tax guidance are the authoritative sources when filing opens.
A refund return can sometimes be submitted on a different timetable from a return with tax due. Your own obligation may also change the deadline, so avoid relying on a generic calendar for an unusual case.
A practical year-end checklist
- Recalculate after your final bonus or major income change.
- Leave a buffer below the estimated maximum.
- Confirm the recipient municipality is eligible.
- Finish payment with time for processing.
- Save every receipt and annual portal certificate.
- Count distinct municipalities before choosing One-Stop.
- Calendar the January 10 arrival deadline.
Start with the 2026 calculator and keep its recommendation separate from the absolute ceiling.