This furusato nōzei calculator estimates how much you can donate in 2026 while keeping your net cost at about ¥2,000. It uses the figure that actually drives the limit, the income levy (所得割額) on your residence-tax notice, together with your income-tax band. The formula is the National Tax Agency's rule, and the coefficients match the City of Kobe's published 2026 worksheet. Donations must be completed by 31 December 2026.
Leaving Japan before 1 January 2027?
The residence-tax part of the deduction reduces your 2027 residence tax. If you leave Japan permanently before 1 January 2027, there may be no 2027 levy to reduce, and a One-Stop application tied to your 1 January address can become invalid. Read the furusato nōzei guide for foreigners before donating.
How is the furusato nōzei limit calculated?
The donation limit is ¥2,000 plus your income levy multiplied by a coefficient for your income-tax band. The National Tax Agency's rule caps the residence-tax "special portion" at 20% of the income levy, and that portion equals the donation above ¥2,000 multiplied by 90% minus your income-tax rate (times 1.021 for the reconstruction surtax). Solving at the cap gives the coefficients below.
| Taxable income (income tax) | Rate | Coefficient | Example: ¥200,000 levy |
|---|---|---|---|
| Up to ¥1,949,000 | 5% | 23.558% | ¥49,116 |
| ¥1,950,000 – ¥3,299,000 | 10% | 25.065% | ¥52,130 |
| ¥3,300,000 – ¥6,949,000 | 20% | 28.743% | ¥59,486 |
| ¥6,950,000 – ¥8,999,000 | 23% | 30.067% | ¥62,134 |
| ¥9,000,000 – ¥17,999,000 | 33% | 35.519% | ¥73,038 |
| ¥18,000,000 – ¥39,999,000 | 40% | 40.683% | ¥83,366 |
| ¥40,000,000 and above | 45% | 45.397% | ¥92,794 |
Coefficients are from Kobe City's worksheet for donations from 2026, checked on 4 October 2026; the calculator reproduces them exactly. The example column is ¥2,000 plus ¥200,000 × the coefficient, rounded down. Kobe notes that the band is strictly based on residence-tax figures after adjustments, so your band can occasionally differ from the income-tax band; if you are near a boundary, check both neighbouring rows.
Where do I find my income levy?
If residence tax comes out of your salary, it is the 所得割額 line on the 特別徴収税額決定・変更通知書 your employer passed on around June. If you pay by bill, use 税額控除後所得割額 on the 納税通知書. This year's notice reflects 2025 income, so it is a sound estimate for 2026 only if your income is similar. The residence tax guide explains the notice and its one-year delay.
One-Stop or a tax return?
You can use the One-Stop exception only if you do not file a 2026 tax return and donate to five municipalities or fewer. Filing a return for any reason cancels One-Stop, so every donation then goes on the return, as the tax return guide explains. Gifts you receive in return count as occasional income: Kobe notes a return can be required if they and other occasional income exceed ¥500,000 in a year.
Frequently asked questions
How do I calculate my furusato nōzei limit?
Multiply your residence-tax income levy (所得割額) by the coefficient for your income-tax band, then add ¥2,000. For the 10% band the coefficient is 25.065%, so a ¥200,000 levy gives about ¥52,130. The coefficient comes from the rule that the residence-tax special portion cannot exceed 20% of the income levy.
Can foreigners use this furusato nōzei calculator?
Yes. Furusato nōzei has no nationality condition: what matters is having Japanese income tax and, above all, residence tax in the following year. If you will leave Japan before 1 January 2027, you may have no 2027 residence tax for the deduction to reduce, so the estimate may not apply to you.
Why does the calculator ask for the income levy instead of my salary?
Because two people with the same salary can have very different limits once dependants, insurance and other deductions are counted. The income levy on your residence-tax notice already reflects those deductions. Salary-only tables give a rough figure that can overstate the limit, and any amount above the true limit costs you more than ¥2,000.
Is the furusato nōzei limit exact?
No, it is an estimate. Your 2026 donations are deducted from 2027 residence tax, which depends on your final 2026 income and deductions. Using this year’s notice assumes similar income. Leave a margin if your income may fall, if you will claim new deductions such as medical expenses, or if you are near a band boundary.
When is the furusato nōzei deadline for 2026?
Donations count for 2026 if completed by 31 December 2026 under the receiving municipality’s payment rules. If you use the One-Stop exception, the application form must normally reach each municipality by 10 January 2027; some accept a postmark instead, so check each one.
Official Sources
This article references the following primary sources. Rules and figures change periodically — always verify current requirements directly before making decisions.
- National Tax Agency — Tax Answer 1155, Furusato Nōzei (law as of 1 April 2026)
- National Tax Agency — Tax Answer 2260, income tax rates
- Kobe City — Furusato nōzei limit worksheet, 2026 onward (June 2026)
- Kobe City — Donation deduction, One-Stop and gift-income rules
- Saitama Prefecture — One-Stop exception and 10 January deadline