Furusato nozei lets you give money to any town in Japan, usually for a thank-you gift, and get everything above 2,000 yen back from your income tax and resident tax. That holds only up to a limit set by your income and family; above it, most of the extra is yours to pay. I worked it out from the Local Tax Act and built a calculator.
Your limit for 2026
The furusato nozei calculator asks for your salary, the months you are paid this year, your age, a spouse, dependents and iDeCo. On 5,000,000 yen a year with no family, the limit is 58,000 yen. Send the towns their one-stop forms and 56,000 yen comes off your resident tax from June 2027 to May 2028. File a tax return instead and 2,858 yen comes back as income tax, with 53,142 yen off resident tax. Above the limit, each extra 10,000 yen brings back only 1,000 yen with the one-stop form.
If you leave Japan before 1 January
Resident tax is charged by the town you live in on 1 January. Someone who leaves Japan before 1 January 2027 pays no resident tax on 2026 income, so the resident tax part of the deduction has nothing to come off. Only the income tax part can come back, through a tax return. On the same salary, a 58,000 yen donation would cost you 55,142 yen. Untick one box to see your own figure.
The dates and a table
Below the calculator are the dates for 2026 donations: pay by 31 December, and one-stop forms must reach the towns by 10 January. There is also a table of limits by salary for four households. The net salary calculator now shows your limit too.
The page works in the seven languages of the Hub.
