Donate within your limit and furusato nozei costs a flat ¥2,000 for a gift worth roughly 30% of your donation. Enter your salary to find your limit.
Fill in the fields, press Calculate, and read the breakdown. Every field has a sensible default, so you can start with an estimate and refine it.
Furusato nozei ("hometown tax") lets you redirect part of the resident tax you would owe anyway to a municipality of your choice, in the form of a donation. In return you get a thank-you gift worth roughly 30% of the donation, and next year's resident tax and income tax are reduced by the donation amount minus a fixed ¥2,000 self-pay.
The catch is the limit. Donate within your limit and the math above holds — a ¥2,000 net cost for a gift worth roughly 30% of what you gave. Donate over it, and everything above the limit is a straight donation with no tax benefit at all, so knowing the number before you donate matters.
The limit depends on your resident tax income levy (住民税所得割額), which comes from your taxable income after the same deductions used in the salary calculator, and on your marginal income tax rate. Roughly speaking, the higher your income, the higher your resident tax and your tax bracket, so the limit rises with both.
This calculator uses the standard simplified formula published by municipalities: income levy × 20% ÷ (90% − income tax rate × 1.021) + ¥2,000. It assumes you file the one-stop exemption (wan-stop tokurei) or a normal tax return, and that you have no other major deductions such as a housing loan, medical expenses or iDeCo.
A company employee under 40 with no dependents, using the Tokyo health insurance rate. Dependents and other deductions lower the limit.
| Gross annual | Donation limit |
|---|---|
| ¥3,000,000 | ¥29,000 |
| ¥4,000,000 | ¥43,000 |
| ¥5,000,000 | ¥62,000 |
| ¥7,000,000 | ¥110,000 |
| ¥10,000,000 | ¥185,000 |
Figures come from the calculator above and are rounded. A spouse, dependents or other deductions would lower the actual limit.
Only up to your limit. Every donation within the limit costs ¥2,000 in total, not ¥2,000 per donation — so five ¥10,000 donations within your limit still cost ¥2,000 altogether. Anything donated above the limit gets no tax deduction at all.
A simplified process that skips filing a tax return, available if you donate to five municipalities or fewer in a year and are not otherwise required to file (most company employees). You submit a short form to each municipality instead, and the deduction is applied entirely through next year's resident tax.
No — it does not add money to your bank account. It moves tax you would have paid anyway to a municipality of your choice and gets you a gift in return, but your net income for the year is the same (minus the ¥2,000 self-pay). Think of it as converting tax into a discounted shopping trip, not as extra income.
You still get the thank-you gift for the full amount you donated, but only the portion up to your limit is deducted from tax. Everything above the limit is simply a donation with no tax benefit, so it costs you the full amount rather than ¥2,000.
Estimates only. Actual costs vary by contract, city and provider. This site is not financial or tax advice.