ふるさと納税 · 2026 rules

Furusato Nouzei Planner

Enter your figures to see estimates of three numbers: income tax for 2026, the resident tax bill for FY2027 (paid June 2027 to May 2028), and the donation level where your own cost stays around ¥2,000. It follows the 2026 rules, where the income-tax basic deduction is up to ¥1.04M but the resident-tax one stays ¥430k.

For reference only. This is an unofficial estimate. It is not tax, legal or financial advice, it is not legally binding, and it does not recommend making any donation. Your actual taxes are set by the National Tax Agency and your municipality. Before you donate, confirm your figures with your city office, the tax office, or a licensed tax accountant. Full disclaimer 本ページは参考用の非公式な試算です。税務・法律・金融上の助言ではなく、法的拘束力はありません。寄附を勧めるものでもありません。実際の税額は税務署・市区町村が決定します。寄附の前に、お住まいの市区町村、税務署、または税理士にご確認ください。

Estimated donation limit

¥0

Income tax 2026
所得税＋復興特別所得税 ¥0

Resident tax FY2027
住民税令和9年度 ¥0

Try a donation amount

Total furusato donations this year

Your cost as donations grow

Out-of-pocket cost (vertical) for each total donation (horizontal).

Example figures. Replace them with yours.

Year and claim method

対象年・申請方法

Income year (donate by 31 December)

2026 → resident tax FY2027 2027 → FY2028

How you will claim the donations

One-stop ワンストップ Tax return 確定申告

One-stop needs 5 or fewer municipalities and no tax return. Filing a return (medical expenses, first housing-loan year, side income over ¥200k) cancels one-stop, so list every donation in the return.

Income

収入・所得

Annual salary, all employers

Gross pay incl. bonuses. 源泉徴収票「支払金額」. You can type 650万.

Social insurance paid

「社会保険料等の金額」. Pension, health, employment insurance.

Other income, after expenses

Side work, freelance, foreign income taxable in Japan (雑所得・事業所得).

iDeCo / small-business mutual aid

小規模企業共済等掛金, yearly total.

Household

家族

Spouse

Spouse's annual salary

Up to ¥1.36M: spouse deduction. Up to ¥2.07M: partial.

Children under 16No deduction, but counts for other rules

Dependents 16–18一般扶養 ¥380k / ¥330k

Dependents 19–22特定扶養 ¥630k / ¥450k

Dependents 23–69Students, disabled, or supported

Dependents 70+老人扶養 ¥480k / ¥380k

Parents 70+ living with you同居老親 ¥580k / ¥450k

Dependents need 2026 income of ¥620k or less (salary ¥1.36M or less). Ages are as of 31 December.

Single parent or widow

Your disability status

Other deductions

各種控除

Life insurance premiums (general)

Yearly premiums, contracts from 2012 on. 一般生命保険料.

Medical / nursing-care insurance

介護医療保険料.

Private pension insurance

個人年金保険料.

Earthquake insurance premiums

地震保険料.

Medical costs, minus reimbursements

Household total. The calculator subtracts the ¥100k threshold. Needs a tax return.

Housing-loan tax credit for the year

住宅借入金等特別控除額, usually year-end balance × 0.7%.

Home moved into

Resident tax flat levy 均等割

¥5,000 in most places (includes the ¥1,000 forest tax). Some prefectures add more.

Full calculation

How it works and what it leaves out

The three parts of your refund

Income tax: donations minus ¥2,000 are deducted from income, so you save that amount times your income-tax rate (×1.021 with the reconstruction surtax). With one-stop, this part is moved into resident tax instead.
Resident tax, basic part 基本分: 10% of donations minus ¥2,000.
Resident tax, special part 特例分: donations minus ¥2,000, times 90% minus your income-tax rate × 1.021. This part is capped at 20% of your resident-tax income levy 所得割. The cap is what sets your limit.

Why the tax-return figure can be lower

The special part uses a tax rate fixed from your resident-tax figures before the donation. On a tax return, the deduction can push your income tax into a lower bracket, so the real income-tax saving is smaller than the special part assumed. The difference comes out of your pocket. One-stop avoids this because the income-tax part is credited at that same fixed rate. The planner tests both and reports the amount where each extra ¥1,000 is still credited back at 95% or more.

2026 rule changes used here

Income-tax basic deduction: ¥1.04M up to total income ¥4.89M, ¥670k up to ¥6.55M, ¥620k up to ¥23.5M.
Employment-income deduction minimum: ¥740k (applies to salaries up to about ¥2.2M), for both taxes.
Resident-tax basic deduction unchanged at ¥430k. Dependent income limit ¥620k for both taxes.
Life insurance: with a dependent under 23, the general-category income-tax cap rises to ¥60k.
For 2027 donations, the special part is also capped at ¥1.93M (only matters around ¥100M salary), and the single-parent deduction rises to ¥380k / ¥330k.
Your employer applies the 2026 changes in the December year-end adjustment, so monthly withholding in 2026 still uses the old tables.

Not covered

Life insurance contracts from before 2012 (旧契約), the 特定親族特別控除 for dependents aged 19–22 earning ¥620k–¥1.23M, and disability of family members.
Separately taxed income: stocks, dividends, real-estate sales, retirement pay. Foreign tax credits.
The resident-tax non-taxable test uses the large-city rule; small towns use slightly lower thresholds for the flat levy.
Results follow official rounding (to ¥1,000 and ¥100), so real bills can differ by a few hundred yen.

Sources and credits 出典

The calculation method and the tax-return bracket issue follow the article below. This page is an independent implementation and is not affiliated with or endorsed by any source listed here.

How do you calculate your furusato nouzei limit exactly? by Joash Wong, Passenger Tokyo, 2 August 2026.The three-part refund structure, the 20% cap, and the finding that a tax-return claim can cross income-tax brackets. The author also publishes a calculator.
地方税法第314条の7（寄附金税額控除）, e-Gov 法令検索.Special-part rate, 人的控除差調整額, and the 20% cap.
令和8年4月源泉所得税の改正のあらまし and 令和8年度税制改正による所得税の基礎控除の引上げ等について, 国税庁 (National Tax Agency).2026 basic deduction, employment-income deduction, dependent and spouse income limits, spouse special deduction table, life-insurance change.
令和8年度地方税制改正（案）について, 総務省 (Ministry of Internal Affairs and Communications), December 2025.Resident-tax employment deduction, single-parent deduction timing, and the ¥1.93M cap on 2027 donations.
令和8年度税制改正の大綱, 財務省 (Ministry of Finance), 26 December 2025.Dependent income limit of ¥620k and the extra ¥50k resident-tax employment deduction.
City explanations of FY2027 resident tax: 名古屋市 and 橋本市.Resident-tax basic deduction unchanged; dependent and spouse limits for resident tax.
令和8年分の給与所得控除・基礎控除はどう変わる？, 澤田匡央税理士事務所, September 2026.Cross-check of the 2026 basic-deduction table.
ふるさと納税上限額シミュレーター（2026年対応）, マネジム.Published 2026 reference limits used to test this page. Its seven salary levels and three family cases match.

Sources were last checked on 1 October 2026. If a source changes, this page may be out of date.

Disclaimer 免責事項

For reference only. Every figure on this page is an estimate based on the author's reading of public sources as of 1 October 2026. It may contain errors and may not reflect later changes to the law.
Not advice. Nothing here is tax, legal, accounting or financial advice. It does not recommend making a donation, choosing a claim method, or using any municipality, portal or return gift.
Not legally binding. Your income tax and resident tax are determined by the National Tax Agency and your municipality. Their assessment always takes precedence over this page.
No warranty or liability. The page is provided as is. The author accepts no responsibility for any loss, extra tax, out-of-pocket cost or penalty arising from its use. Use it at your own risk and check your figures with your city office, the tax office, or a licensed tax accountant (税理士).
Not affiliated. This is a personal project. It is not connected to the National Tax Agency, the Ministry of Internal Affairs and Communications, any municipality, any furusato nouzei portal, or Passenger Tokyo.
Privacy. All calculations run in your browser. Nothing you type is sent to a server. Your inputs are saved only in this browser's local storage, and "Reset to example" clears them. Fonts are loaded from Google Fonts.

本ページは、2026年10月1日時点の公開情報に基づく作成者個人の解釈による参考試算です。誤りを含む可能性があり、その後の法改正を反映していない場合があります。税務・法律・会計・金融上の助言ではなく、寄附、申告方法、特定の自治体・ポータルサイト・返礼品の利用を勧めるものではありません。法的拘束力はなく、実際の税額は税務署および市区町村が決定します。本ページの利用により生じたいかなる損害・追加の税負担・自己負担についても、作成者は責任を負いません。ご利用は自己責任でお願いし、必要に応じて市区町村、税務署、または税理士にご確認ください。入力内容はお使いのブラウザ内にのみ保存され、外部に送信されません。