Furusato Nōzei (ふるさと納税) limit

Furusato Nōzei ("hometown tax") is a uniquely Japanese system: instead of paying all your resident tax to the municipality where you live, you can "donate" part to other municipalities. In exchange you receive local gifts (food, sake, fruit, handcrafts) worth up to 30% of your donation.

The catch: if you stay within the annual limit, everything you donate beyond ¥2,000 is deducted from next year's taxes. So you donate ¥50,000 to several cities, receive gifts worth ~¥15,000, and it only costs you ¥2,000 out of pocket.

The limit depends on your resident tax, which depends on your salary. That's why this calculator asks for your gross salary—it runs the same math as the net salary calculator and derives the limit from there.

Key rules

• Fixed real cost: ¥2,000 per year, regardless of how much you donate (as long as you're within the limit).
• Tax-paying residents only: foreigners on a visa paying 住民税 can use it.
• Deadline: donations must be made by December 31 of the relevant year.
• Gifts capped at 30% of donation value (2019 MIC rule).
• Donating to your own city: doesn't count. Has to be other prefectures/municipalities.

This calculator assumes single, no dependents. If you have a dependent spouse or children, a mortgage, or extraordinary medical expenses, your real limit may differ slightly. For an exact figure consult a 税理士 (tax accountant).