Furusato Nozei (Hometown Tax) Limit Calculator
For company employees enrolled in Shakai Hoken. Reuses the same single-filer, Tokyo-reference assumptions as our take-home pay calculator.
Assumes: single filer, no dependents, no other major deductions (mortgage credit, medical expenses, iDeCo) already reducing your resident tax. Those deductions reduce your headroom below this estimate.
Estimated results
How this works
When you donate to a municipality through Furusato Nozei, the first ¥2,000 is a fixed self-pay cost. Everything above that, up to your personal limit, comes back to you the following year as a combination of an income tax refund and a resident tax reduction. Donate beyond your limit and the excess is still a real donation — it just stops generating a tax benefit.
The limit depends on your resident tax income levy (roughly 10% of your taxable income for resident tax purposes) and your marginal income tax rate — both of which come directly from the take-home pay calculation. That's why this calculator reuses that engine rather than being a standalone formula.
This is a general estimate, not tax advice, and does not account for dependents or other deductions that reduce your resident tax base. For a number you'll actually rely on, cross-check with a Furusato Nozei portal's own calculator (Furunavi, Satofull, Furusato Choice) using your actual tax documents, or consult a licensed tax accountant (zeirishi).
One important filing note
If you're required to file an annual tax return (kakutei shinkoku) for any other reason — common for many foreign residents in their first few years, or anyone with side income — you cannot use the simplified "One-Stop Exception" (ワンストップ特例) system for Furusato Nozei. You must claim your donations through the tax return itself instead. See our full Furusato Nozei guide for details.