Furusato Nozei Calculator
Furusato nozei (ふるさと納税) lets you donate to local municipalities and receive regional gifts — while getting a tax deduction. Pay just ¥2,000 out of pocket and receive gifts worth thousands. Calculate your donation limit below.
Your Information
Your Furusato Nozei Donation Limit (控除上限額)
$403 (¥60,403)
You can donate up to $403 (¥60,403) and receive gifts worth approximately $121 (¥18,120) — for just $13 (¥2,000) out of pocket.
Donation Limit
$403 (¥60,403)
控除上限額
Your Cost
$13 (¥2,000)
自己負担額
Gift Value (~30%)
$121 (¥18,120)
返礼品の価値
Effective Return
806%
実質リターン
How Furusato Nozei Works
Choose a municipality — Browse regional gifts (rice, wagyu beef, seafood, fruits, crafts) on sites like furusato-tax.jp or Satofull.
Make a donation — Pay by credit card. You receive the gift (worth ~30% of your donation) within a few weeks.
Claim your tax deduction — The donation amount minus ¥2,000 is deducted from next year's income and resident taxes.
One-Stop Exception (ワンストップ特例)
- - Donate to 5 municipalities or fewer
- - No tax return needed
- - Submit a simple form to each municipality
- - Best for salaried employees
- - Deduction is applied to resident tax only
Tax Return (確定申告)
- - Required if donating to 6+ municipalities
- - Required if you file taxes for other reasons
- - Self-employed must use this method
- - Deduction split between income tax and resident tax
- - File between Feb 16 and Mar 15 each year
Quick Reference: Donation Limits by Income (Single Employee)
| Annual Income | Approx. Limit | Gift Value (~30%) |
|---|---|---|
| $20,000 (¥3,000,000) | ~$187 (¥28,000) | ~$56 (¥8,400) |
| $26,667 (¥4,000,000) | ~$280 (¥42,000) | ~$84 (¥12,600) |
| $33,333 (¥5,000,000) | ~$407 (¥61,000) | ~$122 (¥18,300) |
| $40,000 (¥6,000,000) | ~$513 (¥77,000) | ~$154 (¥23,100) |
| $46,667 (¥7,000,000) | ~$720 (¥108,000) | ~$216 (¥32,400) |
| $53,333 (¥8,000,000) | ~$860 (¥129,000) | ~$258 (¥38,700) |
| $66,667 (¥10,000,000) | ~$1,173 (¥176,000) | ~$352 (¥52,800) |
| $100,000 (¥15,000,000) | ~$2,593 (¥389,000) | ~$778 (¥116,700) |
| $133,333 (¥20,000,000) | ~$3,760 (¥564,000) | ~$1,128 (¥169,200) |
* Approximate values for a single employee with no dependents. Actual limits vary based on deductions and municipality.
Can Foreigners Use Furusato Nozei?
Yes! Any resident of Japan who pays resident tax (住民税) can use furusato nozei — regardless of nationality. This includes foreigners on work visas, spouse visas, permanent residence, and other long-term statuses.
The only requirement is that you are a registered resident (住民登録) and have taxable income. If you receive a payslip showing 住民税 deductions, you are eligible.
Tips for foreign residents:
- - Most furusato nozei portal sites (Rakuten, Satofull, furusato-tax.jp) are in Japanese — use browser translation
- - You need a My Number card or My Number notification for the One-Stop application
- - Gifts are shipped to your registered address in Japan
- - If you leave Japan mid-year, you can still claim deductions for donations made while you were a resident
Disclaimer
This calculator provides estimates based on standard deduction rules. Actual donation limits depend on your specific deductions (medical expenses, mortgage, iDeCo, etc.), municipality rates, and tax situation. Always verify with a tax advisor or your local tax office (税務署) before making large donations. Based on 2025-2026 tax rates.
Frequently Asked Questions
Can foreigners in Japan use furusato nozei?
Yes. Any resident of Japan who pays resident tax (住民税) can use furusato nozei, regardless of nationality. This includes foreigners on work visas, spouse visas, permanent residence, specified skilled worker visas, and other long-term statuses. The only requirement is that you have a registered address in Japan and taxable income. If your payslip shows 住民税 deductions, you are eligible.
What is furusato nozei and how does it work?
Furusato nozei (ふるさと納税, literally 'hometown tax') is a Japanese tax donation program. You donate to local municipalities of your choice and receive regional gift items (返礼品) worth up to 30% of your donation. The donation amount minus ¥2,000 is then deducted from your income tax and resident tax the following year. In effect, you pay ¥2,000 out of pocket and receive gifts worth many times more — making it one of the best tax benefits available in Japan.
How much can I donate through furusato nozei?
Your donation limit depends on your annual income, family situation, and deductions. As a rough guide: someone earning ¥5,000,000/year can donate about ¥61,000; at ¥8,000,000 it rises to about ¥129,000; and at ¥10,000,000 it is about ¥176,000. Married couples and those with dependents have slightly lower limits because their taxable income is reduced by personal deductions. Donating more than your limit means the excess is not tax-deductible.
What gifts can I receive through furusato nozei?
Municipalities offer a wide range of regional specialty gifts (返礼品): premium rice, wagyu beef, fresh seafood, seasonal fruits, local sake and wine, crafts, hotel vouchers, and more. Gift value is capped at 30% of the donation amount by government regulation. You can browse and order gifts through portal sites like furusato-tax.jp, Satofull, Rakuten Furusato Nozei, and others. Most sites are in Japanese, but browser translation works well.
Do I need to file a tax return for furusato nozei?
Not always. If you are a salaried employee and donate to 5 or fewer municipalities in a year, you can use the 'One-Stop Exception' (ワンストップ特例制度). You simply mail a form to each municipality — no tax return needed. However, if you donate to 6 or more municipalities, are self-employed, or need to file a tax return for other reasons (medical expense deductions, first year of mortgage deduction, etc.), you must include furusato nozei donations in your annual tax return (確定申告) filed between February 16 and March 15.