Quick reference: limits by salary and family (2026)
Salaried employee under 40 with standard social insurance and no other deductions. Mortgage or medical-expense deductions lower these figures.
| Salary | Single / dual income | Supporting a spouse | Dual income + 1 child (16–18) | Spouse + 1 child (16–18) | Spouse + 2 children (19–22, 16–18) |
|---|---|---|---|---|---|
| ¥3,000,000 | 28,000 | 19,000 | 19,000 | 10,000 | 2,000 |
| ¥4,000,000 | 42,000 | 33,000 | 33,000 | 25,000 | 12,000 |
| ¥5,000,000 | 61,000 | 50,000 | 50,000 | 41,000 | 28,000 |
| ¥6,000,000 | 77,000 | 69,000 | 69,000 | 61,000 | 43,000 |
| ¥7,000,000 | 108,000 | 86,000 | 86,000 | 78,000 | 67,000 |
| ¥8,000,000 | 130,000 | 121,000 | 121,000 | 111,000 | 86,000 |
| ¥10,000,000 | 184,000 | 174,000 | 174,000 | 165,000 | 147,000 |
| ¥15,000,000 | 394,000 | 382,000 | 382,000 | 370,000 | 349,000 |
| ¥20,000,000 | 568,000 | 556,000 | 556,000 | 544,000 | 523,000 |
"Supporting a spouse" means the spouse has no income. "Dual income" means the spouse does not qualify for the spouse deduction. Children aged 15 or under do not affect the limit.
How the ¥2,000 works
Everything above ¥2,000 of your donation comes back through three channels:
- Income-tax refund = (donation − ¥2,000) × your marginal rate × 1.021
Paid into your bank account in March–May after you file a tax return. Not used with the one-stop exception. - Resident-tax credit, basic = (donation − ¥2,000) × 10%
- Resident-tax credit, special = (donation − ¥2,000) × (90% − marginal rate × 1.021)
Applied as a lower monthly resident-tax deduction from June of the following year.
Add the three together and you get exactly (donation − ¥2,000). That is why the scheme costs ¥2,000.
The limit is set by your resident tax
The catch is in channel 3: the special credit is capped at 20% of your resident income levy. The donation that exactly uses up that cap is your limit. It therefore depends on resident tax, not on salary alone — the same salary with more dependents, iDeCo contributions or a mortgage tax credit gives a lower limit.
What happens above the limit
Anything over the cap only gets the 10% basic credit and the income-tax refund, so roughly 70–80% of the excess is your own money. Thank-you gifts are capped at 30% of the donation, so going far over the limit is a loss. The slider above shows the exact figure.
One-stop exception vs. tax return
| One-stop exception | Tax return | |
|---|---|---|
| Who can use it | Five or fewer municipalities and no other reason to file | Anyone |
| Paperwork | Mail one form per donation (arrives by 10 January) | File between 16 February and 15 March |
| Which tax is reduced | Resident tax only | Income tax (refund) + resident tax |
| Total credit | Almost identical | |
| When you get it | Lower resident tax from next June | Refund in March–May, then lower resident tax from June |
If you file a return for any reason — first year of a mortgage credit, medical expenses, side income — the one-stop forms are cancelled automatically. Include the donations in the return or the credit is lost.
Notes for foreign residents
- Nationality does not matter; paying Japanese resident tax does. You must still be a resident on 1 January of the following year, because that is when the resident tax for the donation year is assessed.
- If you leave Japan before that date, you will not receive the resident-tax credits, and the donation becomes a plain donation. Do not donate in the year you leave.
- Gifts are shipped to a Japanese address. Portal sites are in Japanese; the English words to look for are 寄付 (donate), 返礼品 (gift) and ワンストップ特例 (one-stop exception).
FAQ
What is furusato nozei?
A scheme that lets you donate to any municipality, receive a gift worth up to 30% of the donation, and get almost the whole donation back as lower income tax and resident tax. Your net cost is ¥2,000 as long as you stay under your personal limit.
How is the donation limit calculated?
By your resident tax, not your salary directly. The special resident-tax credit is capped at 20% of your resident income levy; the largest donation that stays under that cap is your limit. More dependents, iDeCo contributions or a mortgage tax credit lower it.
Can foreigners use furusato nozei?
Yes — anyone who pays Japanese resident tax. The practical condition is being a resident on 1 January of the following year, when the resident tax for the donation year is billed.
One-stop exception or tax return?
Five or fewer municipalities and no other reason to file: mail the one-stop form to each municipality by 10 January. If you file a return for any reason, include the donations there instead; the one-stop forms are cancelled automatically.